From policy to practice: progress towards data- and code-sharing in ecology and evolution. [PDF]
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European Code Against Cancer, 5th edition - diet, excess body weight, physical activity, sedentary behavior, breastfeeding, and cancer. [PDF]
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Striking the balance: tax administration, enforcement and compliance in the 1990s
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Enforced versus voluntary tax compliance: The “slippery slope” framework
Journal of Economic Psychology, 2008A framework for tax compliance is suggested in which both the power of tax authorities and trust in the tax authorities are relevant dimensions for understanding enforced and voluntary compliance. Dynamic interactions between power and trust are considered.
Erich Kirchler, Erik Hoelzl, Ingrid Wahl
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Tax Enforcement (De)Centralization: Tax Compliance Versus Competitiveness
SSRN Electronic Journal, 2019We study tax compliance under decentralized versus centralized tax enforcement. Using a tax administration reform in Canada, we examine which organizational level of tax enforcement leads to higher compliance. Our results show that there is more tax avoidance under centralized tax enforcement.
van der Geest, Jesse, Jacob, Martin
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Determinants of Enforced Tax Compliance: Empirical Evidence from Malaysia
Advances in Taxation, 2018K-Rine Chong, Murugesh Arunachalam
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Social Behaviors, Enforcement, and Tax Compliance Dynamics
The Accounting Review, 2003We analyze the effect of social norms and enforcement on the dynamics of taxpayer compliance. Specifically, we develop two models to evaluate the movement between classes of compliant and noncompliant taxpayers. Our analysis suggests that the effect on compliance of changing enforcement levels depends on whether the taxpayer population is initially ...
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