Purpose This research systematically reviewed studies on tax compliance based on five
determinants consisting of tax services, trust in government, personal norm, social norm and …

Gender differences in time, risk, and social preferences are important determinants of
differential choices of men and women, with broad implications for gender-specific social …

The objective of this research is to present the meta-analysis results of the relationship of
social norms and religiosity with tax evasion, with national culture as a moderating variable …

The purpose of this paper is to present the results of a meta-analysis of the relationship
between determinant factors and tax evasion based on deterrence approach. Using the …

Observability has been demonstrated to influence the adoption of pro-social behavior in a
variety of contexts. This study implements a natural field experiment to examine the …

We examine whether the strength of norms and tolerance for deviations play a role in
explaining cross‐country differences in tax evasion (TEVA). We also investigate the effects …

We study the relative effectiveness of extrinsic monetary disincentives and intrinsic non-
monetary disincentives to corruption, using a harassment bribery game. In doing so, we also …

In recent years, with the rapid development of the economy, industrial pollution problems
have become more and more serious. This paper constructs an evolutionary game model for …

We consider the auditing problem of an environmental enforcement agency with fixed audit
resources: How to decide which firms to audit after having observed the firms' taxable …

Both theory and recent empirical evidence on nudging suggest that observability of behavior
acts as an instrument for promoting (discouraging) pro-social (anti-social) behavior. We …