Tax collection problems date back to the earliest recorded history of mankind. This paper begins with a simple theoretical construct of paying (rather than declaring) taxes, which we argue has been an overlooked aspect of tax compliance. This construct is then tested in two large natural field...

As low participation and retention in online survey participation decrease confidence in its results, traditional research has focused on ways to optimize the survey structure and design. So far, no study has tested the decoy effect (i.e. offering an inferior decoy option to increase the...

Tax collection problems date back to the earliest recorded history of mankind. This paper begins with a simple theoretical construct of paying (rather than declaring) taxes, which we argue has been an overlooked aspect of tax compliance. This construct is then tested in two large natural field...