The extensive body of survey-based research correlating between students' cheating and their academic grade point average (GPA) consistently finds a significant negative relationship between cheating and the GPA. The present paper reports the results of a two-round experiment designed to expose...

The present paper reports the results of an experiment which studied the effects of parents' marital status (divorced or non-divorced) and psychological counseling (administered or not) on the honesty level of kindergarten children. Data on marital status and psychological counseling was...

The present paper reports the results of an experiment which studied the effects of parents' marital status (divorced or non-divorced) and psychological counseling (administered or not) on the honesty level of kindergarten children. Data on marital status and psychological counseling was...

The extensive body of survey-based research correlating between students' cheating and their academic grade point average (GPA) consistently finds a significant negative relationship between cheating and the GPA. The present paper reports the results of a two-round experiment designed to expose...

One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model and its application...

Contrary to the traditional analysis of the employment effects of minimum wage setting, this note shows that if compliance is contingent upon enforcement, complying with the minimum wage law involves a leftward shift of the labor demand curve rather than an upward movement along the curve....

The present paper reports the results of an experiment which studied the effects of parents' marital status (divorced or non-divorced) and psychological counseling (administered or not) on the honesty level of kindergarten children. Data on marital status and psychological counseling was...

While obligatory advance tax payments do not interfere with the taxpayer ’s evasion decision under expected utility theory, they do affect the decision to evade under prospect theory. The present paper applies prospect theory to a simple model of tax evasion, exploring the role that advance...

Proposes a model of tax evasion that would apply to any tax (sales, profit, or payroll) evaded by a business. Includes an argument that a firm's level of business activity is separable from the decision to evade taxes.

Ghosts are economic agents who evade taxes by failing to file a return. Knowing nothing about them, the tax agency is unable to track them down through audit strategies which are based on reported income. The present paper develops a simple model of the audit decision for a ghost-busting tax...