Gatekeepers have an increasing role in taxation and regulation. Whereas burdening them with legal liability for misconducts that benefit those who resort to their services actually discourages wrongdoings—as will be clarified in the article—an alienation effect can also arise. The gatekeeper...

In this paper we model taxpayers reactions to the possibility of either reporting income as usual and running the risk of an audit or reporting a "cutoff" income and paying a threshold tax that gives the certainty of not being audited. Models of this kind already discussed in the literature...

This paper provides a simple model, based on expected utility theory, for rationalizing taxpayers' reaction to an unexpected amnesty offer. The model is estimated through a deterministic approach, with reference to data pertaining to the 1991 and 1994 Italian tax amnesties. Results seem sound...

Determinants of risk attitudes of individuals are of great interest in the growing area of behavioral economics that focuses on the individual attributes, psychological or otherwise, that shape common financial and investment practices. The purpose of this paper is to review the empirical...