Regulatory performance of audit tournaments and compliance observability
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DOI: 10.1016/j.euroecorev.2016.03.009
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Cited by:
- Miloš Fišar & Ondřej Krčál & Jiří Špalek & Rostislav Staněk & James Tremewan, 2019. "A Competitive Audit Selection Mechanism with Incomplete Information," MUNI ECON Working Papers 2019-08, Masaryk University, revised Feb 2023.
- Timothy N. Cason & Lana Friesen & Lata Gangadharan, 2021.
"Complying with environmental regulations: experimental evidence,"
Chapters, in: Ananish Chaudhuri (ed.), A Research Agenda for Experimental Economics, chapter 4, pages 69-92,
Edward Elgar Publishing.
- Timothy N. Cason & Lana Friesen & Lata Gangadharan, 2020. "Complying with Environmental Regulations: Experimental Evidence," Discussion Papers Series 637, School of Economics, University of Queensland, Australia.
- Gary Bolton & Eugen Dimant & Ulrich Schmidt, 2018.
"When a Nudge Backfires. Using Observation with Social and Economic Incentives to Promote Pro-Social Behavior,"
PPE Working Papers
0017, Philosophy, Politics and Economics, University of Pennsylvania.
- Gary Bolton & Eugen Dimant & Ulrich Schmidt, 2019. "When a Nudge Backfires:Using Observation with Social and Economic Incentives to Promote Pro-Social Behavior," Discussion Papers 2019-03, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Lohse, Tim & Simon, Sven A., 2021.
"Compliance in teams – Implications of joint decisions and shared consequences,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 94(C).
- Tim Lohse & Sven A. Simon, 2018. "Compliance in Teams - Implications of Joint Decisions and Shared Consequences," Working Papers tax-mpg-rps-2018-03_4, Max Planck Institute for Tax Law and Public Finance.
- Tim Lohse & Sven A. Simon, 2019. "Compliance in Teams - Implications of Joint Decisions and Shared Consequences," CESifo Working Paper Series 7807, CESifo.
- Häckner, Jonas & Herzing, Mathias, 2017. "The effectiveness of environmental inspections in oligopolistic markets," Resource and Energy Economics, Elsevier, vol. 48(C), pages 83-97.
- Abbink, Klaus & Ryvkin, Dmitry & Serra, Danila, 2020.
"Corrupt police,"
Games and Economic Behavior, Elsevier, vol. 123(C), pages 101-119.
- Klaus Abbink & Dmitry Ryvkin & Danila Serra, 2018. "Corrupt police," Working Papers wp2018_09_01, Department of Economics, Florida State University, revised Sep 2018.
- Ralph‐C. Bayer, 2022. "The double dividend of relative auditing—Theory and experiments on corporate tax enforcement," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(6), pages 1433-1462, December.
- Isaac Mbiti & Danila Serra, 2022.
"Health workers’ behavior, patient reporting and reputational concerns: lab-in-the-field experimental evidence from Kenya,"
Experimental Economics, Springer;Economic Science Association, vol. 25(2), pages 514-556, April.
- Mbiti, Isaac M. & Serra, Danila, 2018. "Health Workers' Behavior, Patient Reporting and Reputational Concerns: Lab-in-the-Field Experimental Evidence from Kenya," IZA Discussion Papers 11352, Institute of Labor Economics (IZA).
- Vossler, Christian A. & Gilpatric, Scott M., 2018. "Endogenous audits, uncertainty, and taxpayer assistance services: Theory and experiments," Journal of Public Economics, Elsevier, vol. 165(C), pages 217-229.
- Christian A. Vossler & Scott M. Gilpatric, 2017. "Endogenous Tax Audits and Taxpayer Assistance Services: Theory and Experiments," Working Papers 2017-01, University of Tennessee, Department of Economics.
- Daniel A. Brent & Lata Gangadharan & Anca Mihut & Marie Claire Villeval, 2019.
"Taxation, redistribution, and observability in social dilemmas,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(5), pages 826-846, October.
- Daniel A. Brent & Lata Gangadharan & Anca Mihut & Marie Claire Villeval, 2017. "Taxation, redistribution and observability in social dilemmas," Working Papers 1726, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Daniel A Brent & Lata Gangadharan & Anca Mihut & Marie Claire Villeval, 2017. "Taxation, redistribution and observability in social dilemmas," Working Papers halshs-01609971, HAL.
- Daniel A Brent & Lata Gangadharan & Anca Mihut & Marie Claire Villeval, 2019. "Taxation, redistribution and observability in social dilemmas," Post-Print halshs-01930721, HAL.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021.
"When the state does not play dice: aggressive audit strategies foster tax compliance,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 57(3), pages 591-615, October.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2017. "When the State Doesn't Play Dice: Aggressive Audit Strategies Foster Tax Compliance," CEEL Working Papers 1702, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021. "When the state does not play dice: aggressive audit strategies foster tax compliance," Post-Print halshs-03240743, HAL.
- Häckner, Jonas & Herzing, Mathias, 2020. "The equilibrium compliance rate among regulated firms," International Review of Law and Economics, Elsevier, vol. 63(C).
- Oestreich, Andreas Marcel, 2017. "On optimal audit mechanisms for environmental taxes," Journal of Environmental Economics and Management, Elsevier, vol. 84(C), pages 62-83.
- Banerjee, Ritwik & Mitra, Arnab, 2018.
"On monetary and non-monetary interventions to combat corruption,"
Journal of Economic Behavior & Organization, Elsevier, vol. 149(C), pages 332-355.
- Banerjee, Ritwik & Mitra, Arnab, 2017. "On Monetary and Non-Monetary Interventions to Combat Corruption," IZA Discussion Papers 10608, Institute of Labor Economics (IZA).
- Lindeboom, Maarten & van der Klaauw, Bas & Vriend, Sandra, 2020. "Audit regimes in long-term care," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 272-298.
- Fulei Shi & Chuansheng Wang & Cuiyou Yao, 2022. "A New Evolutionary Game Analysis for Industrial Pollution Management Considering the Central Government’s Punishment," Dynamic Games and Applications, Springer, vol. 12(2), pages 677-688, June.
- repec:awi:wpaper:0699 is not listed on IDEAS
- Earnhart, Dietrich & Friesen, Lana, 2021. "Use of competitive endogenous audit mechanisms by federal and state inspectors within environmental protection agencies," Journal of Environmental Economics and Management, Elsevier, vol. 109(C).
- Mitzkewitz, Michael & Neugebauer, Tibor, 2020. "Can intermediaries assure contracts? Experimental evidence," Games and Economic Behavior, Elsevier, vol. 124(C), pages 354-368.
- Gary E. Bolton & Eugen Dimant & Ulrich Schmidt, 2020. "When a Nudge Backfires: Combining (Im)Plausible Deniability with Social and Economic Incentives to Promote Behavioral Change," CESifo Working Paper Series 8070, CESifo.
- Evan M. Calford & Gregory DeAngelo, 2023. "Ambiguity and enforcement," Experimental Economics, Springer;Economic Science Association, vol. 26(2), pages 304-338, April.
- Ralph-C. Bayer, 2017. "The Double Dividend of Relative Auditing – Theory and Experiments on Corporate Tax Enforcement," School of Economics and Public Policy Working Papers 2017-14, University of Adelaide, School of Economics and Public Policy.
- Chuansheng Wang & Fulei Shi, 2019. "An Evolutionary Game Model for Industrial Pollution Management under Two Punishment Mechanisms," IJERPH, MDPI, vol. 16(15), pages 1-15, August.
- Timo Goeschl & Marcel Oestreich & Alice Soldà, 2023. "Compliance And Truthfulness: Leveraging Peer Information With Competitive Audit Mechanisms," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 23/1069, Ghent University, Faculty of Economics and Business Administration.
More about this item
Keywords
Auditing; Rank-order tournament; Laboratory experiment; Social observability; Tax compliance;All these keywords.
JEL classification:
- H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
- L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation
- Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy
Statistics
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