This paper presents the results of a randomized controlled trial testing the effectiveness of taxpayer communications informed by behavioral science in inducing business payroll tax compliance at the onset of the COVID-19 pandemic. In March 2020, an experimental tax trial targeting 5,423 firms...

This study explores the factors influencing Informal Investment Intentions among potential investors, focusing on Risk Propensity and Subjective Norms. It examines the mediating effect of Entrepreneurial Alertness and the moderating role of gender, aiming to understand how these elements shape...