Collaborative evasion of taxes and social security fees is prevalent when two parties can
coordinate to circumvent third-party reporting mechanisms. Prominent examples are …

Does whistleblowing deter rule violations when such violations are believed to be common?
We examine this question in an online experiment about collaborative tax evasion. We vary …

This study examines how tax system design and reform affect labor supply. We conduct an
online experiment with 522 participants to assess labor responses to tax reforms that …