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...

In his seminal article on the allocation of time to crime, Isaac Ehrlich (1973) derives five interesting theoretical results. He uses a state-preference diagram to derive one result, retreating to mathematics for deriving the remaining four results. This note shows that all five results can...

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...

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...

In a recent study, Wang et al. (2017) tested whether the presence of an attractive female face would influence men's honesty, finding that men tended to behave more honestly when presented with photos of attractive female faces than when presented with plain looking facial images. Using a...

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...