Showing 1 - 10 of 772
We study compliance dynamics generated by a large set of behavioral rules describing social interaction in a population … of agents facing an enforcement authority. When the authority adjusts the auditing probability every period, cycling in … cheating-auditing occurs: Intensive monitoring induces compliance, but with high compliance there is incentive for lax …
Persistent link: https://www.econbiz.de/10010347038
In order to analyze the severity of sentencing, and to show how the probabilistic interpretation of strategic behavior can be tricky, this paper uses the crime strategic model (inspection game) proposed by Tsebelis. This model shows that any attempts to increase the severity of punishment will...
Persistent link: https://www.econbiz.de/10011544186
This paper reports the results of an experimental investigation which allows a deeper insight into the nature of social preferences amongst organized criminals and how these differ from "ordinary" criminals on the one hand and from the non‐criminal population in the same geographical area on...
Persistent link: https://www.econbiz.de/10011458326
backdating hypothesis. We suggest policy recommendations that should improve the compliance of gifts with the requirements of …
Persistent link: https://www.econbiz.de/10012997728
The OECD’s Pillar One Blueprint proposes a new taxing right, Amount A, that would shift the pre-tax profits of multinational enterprises (MNEs) from Residence and Source jurisdictions to Market jurisdictions. The Amount A formula provides multiple opportunities for both MNEs and tax...
Persistent link: https://www.econbiz.de/10013248926
compliance and participation enforcement; IEAs as repeated games; the trade-off between the depth and breadth of cooperation; the …, and shows how these approaches relate to one another. The chapter pays greatest attention to the constraint of self-enforcement … distributive and strategic roles of side payments; issue linkage; trade leakage; and enforcement relying on trade restrictions. The …
Persistent link: https://www.econbiz.de/10014023904
Persistent link: https://www.econbiz.de/10011754035
Using experiments in which participants play the role of polluting firms, we study compliance behavior with emissions …
Persistent link: https://www.econbiz.de/10013174118
Persistent link: https://www.econbiz.de/10014472780
In this paper we investigate when public enforcement of insider trading regulations reduces the amount of insider … be trading on inside information. We show that equilibrium strategies exist where despite active enforcement all inside … contribution of public enforcement to reducing insider trading. We also show that improvements in the risk analysis system used by …
Persistent link: https://www.econbiz.de/10010664058