administrative data obtained from Statistics Netherlands. Excluding firms in the hospitality industry and other industries that …

in the estimated treatment effects. We find that pressing charges substantially reduces the likelihood of violent … recidivism. The analysis also reveals substantial heterogeneity in the effect of pressing charges. In contrast, the risk …

Inhabitants of houses near Amsterdam Airport are complaining of noise nuisance, caused by aircraft traffic. The usual … around Amsterdam Airport as the sum of hedonic price differentials and a residual cost component. The residual costs are …

per cent between 2008 and 2011, but the greatest losses were strongly concentrated on the bottom and top deciles. Tax …

, including the tax rates. Fathers of these individuals are first-generation immigrants who migrated from 81 different countries …

large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are … neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. …

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax … large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different …