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 …

tax administrators? behaviour and, on the basis of its audit experiences, comments on tax enforcement and tax compliance … public spending. The question of how to increase tax compliance has been of frequent interest. Unfortunately, information … available information on tax compliance behaviour in Germany and, therefore, are worth discussing in light of modern economic …

exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are …

exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are …

enforcement regimes play an important role in shaping both baseline compliance rates and the response of compliance to increases …A holistic assessment of the labor market effects of minimum wage regulation requires understanding employer compliance … strength of enforcement regimes affect the prevalence of subminimum wage payments. We find strong evidence that higher minimum …

It has often been claimed that firms’ compliance to environmental regulations is higher than predicted by standard … theory, a result labeled the “Harrington paradox” in the literature. Enforcement data from Norway presented here appears, at … fined, but still, serious violations seem relatively rare. However, at a closer look, the paradox dissolves: Enforcement of …

little public enforcement? This paper argues that this is partly because of a lack of an autonomous and professional … internalize the social benefits of enforcement (such as formal job creation and enhancement of the rule of law) because they take …

This paper studies the enforcement of fines. We randomly assign 80,000 speeding tickets to treatments that increase the … experiment which documents the treatments' impact on priors about parameters of the compliance problem. Exploiting discontinuous ….23 percentage point decrease in timely compliance. This semi-elasticity suggests that the impact of the salience nudges is …