“...This paper examines the effects of late payment penalties on tax compliance based on an experiment involving New Zealand goods and service tax (GST) "late...”

“...This paper argues that random audit programs provide income taxpayers with information that alters their perceptions of, and hence their behavioral responses...”

“...Empirical studies suggest that the effects of tax audits are not only in terms of recovered unpaid tax (direct effect) but there are also indirect effects in...”

“...Standard models of tax evasion predict effects on the extent of evasion that depend on the perceived probability of detection, the tax rate, and the penalties...”

“...A BEJEAP Topics article. Abstract How can a manager influence workers' activity, while knowing little about it? This paper examines a situation where...”

“...This paper addresses a lack of evidence on the impact of performance pay in the public sector by evaluating a pilot scheme of incentives in a major government...”

“...How can a manager influence workers' activity, while knowing little about it? This paper examines a situation where production requires several tasks, and the...”

“...The ‘standard’ Allingham-Sandmo-Yitzhaki (ASY) model of tax evasion predicts effects oncompliance which depend on the perceived probability of detection, tax...”

“...We study the impact of team-based performance pay in a major UK government agency, the public employment service. The scheme covered quantity and quality...”