This paper presents a two-period model, with a utilitarian government and a continuum of taxpayers. In the first period, the government designs the tax law, which comprises taxes and fines to impose on evaders. Contrary to the previous literature on optimal tax-enforcement policies, the...

The aim of many experiments is to estimate the effect of different interventions on subjects' decision making. However, obtaining large samples and internal validity is challenging. This paper presents an alternative device at almost no cost that can easily provide a very large number of...