Showing 1 - 10 of 24
In this paper. we estimate a three equation model for taxpayers' reported income and tax liability and for the probability of an audit. Our work differs from previous studies in that our dependent variables in the compliance equations are taxpayer reports rather than a variable related to...
Persistent link: https://www.econbiz.de/10005829745
In this paper, we analyze the tax compliance behavior of US taxpayers by using a 1979 data set that combines information from a random sample of individual tax returns each of which has been thoroughly audited, IRS administrative records, and sociodemographic data from the Census. We find...
Persistent link: https://www.econbiz.de/10005050161
In this paper, we develop and estimate a model of violence between romantically linked men and women. Physical violence is viewed as both a source of direct gratification and as an instrument for controlling the victim's behavior. Our model is a Stackleberg type model in which the assailant...
Persistent link: https://www.econbiz.de/10005580010
In this paper we analyze criminal behavior of a cohort sample of young men over an eight year period using random effects probit and Tobit techniques. Our major advances relate to our careful conceptualization general deterrence, and our data. As far as we are aware, this work represents the...
Persistent link: https://www.econbiz.de/10005718774
In this paper, we estimate a stochastic-dynamic model for domestic violence using data collected by the Minneapolis Domestic Violence Experiment. Our primary finding is that arrest deters domestic violence, but the effect wears off quite quickly. We find also that current employment for the male...
Persistent link: https://www.econbiz.de/10005720538
In this paper we explore the relationship between crime and work using data for a cohort sample of young men. We find that working and going to school significantly decrease the probability of committing criminal acts and by virtually identical amounts. Parochial school education and higher IQ...
Persistent link: https://www.econbiz.de/10005830247
In this paper, we estimate the general deterrent effect of criminal justice resources on criminal behavior. Our panel data, which combine individual-level information on arrests and personal characteristics with aggregate measures of criminal justice resources, allow us to obtain deterrence...
Persistent link: https://www.econbiz.de/10005720158
Most European governments have universal, consolidated, education-based ECE programs that are available from early in the morning to late in the evening throughout the year. European ECE programs are uniformly of high quality, generally last at least three years, and are funded to serve all...
Persistent link: https://www.econbiz.de/10004976957
We provide substantial evidence that placing child care provider inspection and complaint reports on the Internet changed the behavior of child care inspectors and improved the quality of child care received by low-income children. We believe that these results were forthcoming in part because:...
Persistent link: https://www.econbiz.de/10005575208
We assess the role of child care in the welfare to work transition using an unusually large and comprehensive data base. Our data are for Massachusetts, a state that began welfare reform in 1995 under a federal waiver, for the period July 1996 through August 1997. We find that both the nature of...
Persistent link: https://www.econbiz.de/10005575345