The paper highlights issues on the theory of voluntary provision of public goods, building on the investigation by Peacock, in connection with the contributions by Coase and Buchanan. Our goal is twofold. We first draw attention to the early literature investigating the provision of public goods...

Tax compliance is a complex phenomenon, which requires to be addressed from different perspectives. We report the results of a real-effort experiment aiming at testing the effect of different equity conditions on individual tax compliance levels. We show that equity considerations seem to change...