In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

No modern state can exist in the long term without effective taxation. Recent research
emerging from close collaboration of academics with tax authorities has shed new light on …

We collect individual participant data from 70 papers that use laboratory experiments to
examine individual tax evasion behavior (or “Tax Evasion Games”), in order to use meta …

" Perplexed as to why people who seemingly had it all would risk it all just to acquire more,
Eugene Soltes began an investigation into the mind of the corporate criminal. His journey …

This paper studies the effect of tax enforcement on corporate information disclosure quality
by exploiting the enforcement of the “Golden Tax-III” project in China as an exogenous …

This study exploits the implementation of IRS Schedule UTP to examine how linking tax
return disclosures to financial reporting for income taxes affects firms' reporting decisions …

Tax compliance has become a very popular academic research topic. Understandably so,
as all modern societies face the challenge of limiting tax evasion and the losses this …

This study uses a confidential data set of firms assigned to the Internal Revenue Service's
Coordinated Industry Case (CIC) program to examine the effect of audit certainty on firms' …

What is the compliance effect of experiencing a tax audit? Empirical studies typically report a
positive effect, while laboratory experiments frequently report a negative effect. We show …

The United States (US) federal income tax requires taxpayers to self-report income on a tax
return, which provides an opportunity for cheating.'The Internal Revenue Service (IRS) …