The gender discrimination class action Dukes v. Wal-Mart, whose certification was recently affirmed in the Ninth Circuit, presents a large-scale challenge to the company's excessive reliance on subjective judgment in employment decision-making. It is one in a growing number of similar suits, all...

Objective - This study aims to criticize the meaning of taxpayer's compliance.Methodology – The paradigm used in this study is a qualitative design through dramaturgy theory.Findings and Novelty – The result of the study indicates that the present taxpaying compliance is still equivocal with...

This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80%...

Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior. This analysis is the first to estimate compliance effects of audits among high-risk wage...