This study uses a laboratory experiment to investigate the effect of audit effectiveness, or the
share of undeclared income that the tax agency detects in an audit, on post-audit tax …

Numerous studies observe a decrease in environmental crimes following imposition of fines
or penalties potentially due to general and specific deterrent effects. Here we explore …

Government agencies rely on general deterrence to protect the public. Firms utilize lobbying
for influence and information purposes. This paper explores the intersection of general …

This study examines the link from the stringency of environmental regulation to facility level
employment. Much of the literature examining the effects of regulation on employment finds …

According to the standard enforcement model, key deterrence components are punishment
certainty and severity. Theory predicts the relative efficacy of certainty versus severity, but …

This paper examines the role of experience in determining the deterrent effect of criminal
punishment. Economic models of crime typically assume potential offenders know the …

This study examines the effects of environmental enforcement on labor employed by
regulated facilities. The empirical analysis uses panel data from an original survey of …

Administrative penalties towards digital technology companies (APDTs) have emerged
prominently in recent years as the Chinese government has started to impose these …

The extent to which firms can be deterred from offending has received significant attention.
Despite this, the evidence for such deterrence remains inconclusive. This article suggests …

Laboratory experiments have often found that taxpayers who are audited reduce their
compliance immediately after the audit, a response termed the bomb-crater effect. This study …