learning by policymakers, who update their beliefs on the basis of their own experience and of the policies adopted by other … countries. We emphasize the impact of financial crises on the learning process. The learning model developed in the paper … rational learning by policymakers. Finally, in evaluating the potential benefits and costs of capital controls in a given set …

We study the effects of patriotism on tax compliance. If individuals feel a (random) patriotic warm glow from honest … tax compliance, this has implications for optimal auditing and tax compliance. A higher expected warm glow reduces the … government's optimal audit probability and yields higher tax compliance. Also, individuals with higher warm glow are less likely …

compliance experiment. The subjects chose whether or not to misreport. Subjects knew that underreporters were chosen for an audit … with some probability. An audit led to detection and to a punishment fee. This compliance framework induced only persons … the tax compliance experiment was higher. This suggests that, when subjects can choose whether to state the truth or to …

People may express their political opinion by adopting different measures of civil disobedience. Tax compliance is an … opinion as well as tax compliance decisions are both formed as part of a social interaction process in which individuals … interact, exchange ideas and observe behavior. Tax compliance is affected by the level of government support and political …

. We consider a dynamic game in which firms improve both a new and a rival old technology while learning about the relative …