We study compliance dynamics generated by a large set of behavioral rules describing social interaction in a population … cheating-auditing occurs: Intensive monitoring induces compliance, but with high compliance there is incentive for lax … monitoring; with less monitoring, compliance starts decreasing, and then there is an incentive to intensify monitoring. Thus, the …

We study compliance dynamics generated by a large set of behavioral rules describing social interaction in a population … cheating-auditing occurs: Intensive monitoring induces compliance, but with high compliance there is incentive for lax … monitoring; with less monitoring, compliance starts decreasing, and then there is an incentive to intensify monitoring. Thus, the …

literature, which yields full compliance of audited taxpayers who are rational and thus do not need to interact. When the … compliance fluctuations is explained within the model rather than by exogenous parameter shifts. Our analysis can also be applied … to crime, safety regulations, employment and environmental protection, as well as other compliance problems. …

Can public shaming increase tax compliance through social pressure? Many tax authorities make ample use of public … shaming. However, empirical evidence from outside the laboratory on how a new shaming law affects overall compliance is … taxpayers because of social learning. This effect, however, is marginal in terms of revenue and tapers off quickly. …

This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance … reporting we find an increase in compliance of about 80% if subjects have reason to believe that their behavior towards an … officer influences their endogenous audit probability. Higher compliance is driven by considerations about how own appearance …

This paper studies the effects of the 2017 multilateral automatic exchange of information (AEoI) on tax compliance in … Switzerland. Using detailed administrative tax data and difference-in-differences designs, I find significant positive compliance … average, with compliance effects persisting in the medium run. Furthermore, I document that tax evasion in Switzerland is …

This paper studies the effects of the 2017 multilateral automatic exchange of information (AEoI) on tax compliance in … Switzerland. Using detailed administrative tax data and difference-in-differences designs, I find significant positive compliance … average, with compliance effects persisting in the medium run. Furthermore, I document that tax evasion in Switzerland is …

This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance … reporting we find an increase in compliance of about 80% if subjects have reason to believe that their behavior towards an … officer influences their endogenous audit probability. Higher compliance is driven by considerations about how own appearance …