Contrary to the traditional analysis of the employment effects of the minimum wage setting, the author shows that if compliance is contingent upon enforcement, complying with the minimum wage law involves a leftward shift of the labor demand curve rather than an upward movement along the curve....

Very often tax collectors initiate an audit on the basis of observed spending capacity that does not seem to conform with declared income. This requires the skillful evader to carefully consider his or her expenditures on conspicuous consumption to avoid drawing the attention of the tax...

While obligatory advance tax payments do not interfere with the taxpayer ’s evasion decision under expected utility theory, they do affect the decision to evade under prospect theory. The present paper applies prospect theory to a simple model of tax evasion, exploring the role that advance...

Proposes a model of tax evasion that would apply to any tax (sales, profit, or payroll) evaded by a business. Includes an argument that a firm's level of business activity is separable from the decision to evade taxes.

A widespread meal-serving system commonly blamed for contributing to the obesity epidemic is the all-you-can-eat buffet, where customers can help themselves to as much food as they wish to eat in a single meal for a fixed entry price. We set forth the hypothesis that buffet restaurants' practice...