Discussion Papers

IZA Discussion Paper No. 18585

Regulating Ceremonial Spending: Top-down or Bottom-up?

Alisher Aldashev, Alexander M. Danzer

IZA Discussion Paper No. 18108

Location Matters: Insights from a Natural Field Experiment to Enhance Small Business Tax Compliance in Indonesia

Sarah Dong, Agung Satyadini, Mathias Sinning

IZA Discussion Paper No. 17692

Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance

Guillermo Cruces, Dario Tortarolo, Gonzalo Vazquez-Bare

published online in: Review of Economics and Statistics, 28 January 2025

IZA Discussion Paper No. 17256

Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance

Guillermo Cruces, Dario Tortarolo, Gonzalo Vazquez-Bare

IZA Discussion Paper No. 16882

Incentives to Comply with the Minimum Wage in the US and UK

Anna Stansbury

published as 'Incentives to Comply with the Minimum Wage in the United States and the United Kingdom' in: ILR Review, 2024, 78 (1), 190-216

IZA Discussion Paper No. 16621

Minimum Wage Non-compliance: The Role of Co-determination

Laszlo Goerke, Markus Pannenberg

substantially revised version published online in: European Journal of Law and Economics, 14 September 2024,

IZA Discussion Paper No. 16550

Does Wage Theft Vary by Demographic Group? Evidence from Minimum Wage Increases

Jeffrey Clemens, Michael R. Strain

IZA Discussion Paper No. 16550

Does Wage Theft Vary by Demographic Group? Evidence from Minimum Wage Increases

Jeffrey Clemens, Michael R. Strain

IZA Discussion Paper No. 16346

Behavioural Responses to Unfair Institutions: Experimental Evidence on Rule Compliance, Norm Polarisation, and Trust

Simon Columbus, Lars P. Feld, Matthias Kasper, Matthew D. Rablen

IZA Discussion Paper No. 16295

Weberian Civil Service and Labor Enforcement

Matías Dewey, Lucas Ronconi

IZA Discussion Paper No. 15727

Doubly Robust Estimation of Local Average Treatment Effects Using Inverse Probability Weighted Regression Adjustment

Tymon Sloczynski, Derya Uysal, Jeffrey M. Wooldridge

IZA Discussion Paper No. 15241

Abadie's Kappa and Weighting Estimators of the Local Average Treatment Effect

Tymon Sloczynski, Derya Uysal, Jeffrey M. Wooldridge

published in: Journal of Business & Economic Statistics, 2024, 43 (1), 164–177

IZA Discussion Paper No. 15171

Trust Predicts Compliance with COVID-19 Containment Policies: Evidence from Ten Countries Using Big Data

Francesco Sarracino, Talita Greyling, Kelsey J. O'Connor, Chiara Peroni, Stephanie Rossouw

published in: Economics & Human Biology, 2024, 54, 101412

IZA Discussion Paper No. 15158

Does Measurement Error Explain the Increase in Subminimum Wage Payment Following Minimum Wage Increases?

Jeffrey Clemens, Michael R. Strain

published in: Economics Letters, 2022, 217, 1106368

IZA Discussion Paper No. 14967

Gimme Shelter. Social Distancing and Income Support in Times of Pandemic

Ulugbek Aminjonov, Olivier B. Bargain, Tanguy Bernard

published in: European Economic Review, 2023, 157, 104507

IZA Discussion Paper No. 14456

Turning a "Blind Eye"? Compliance with Minimum Wage Standards and Employment

Andrea Garnero, Claudio Lucifora

published in: Economica, 2022, 89 (356), 884-907

IZA Discussion Paper No. 14253

Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System

Sarah Dong, Mathias Sinning

published in: Journal of Behavioral and Experimental Economics, 2022, 100, 101900

IZA Discussion Paper No. 14252

Social Norms or Enforcement? A Natural Field Experiment to Improve Traffic and Parking Fine Compliance

Mathias Sinning, Yinjunjie (Jacquelyn) Zhang

published in: Journal of Economic Behavior and Organization, 2023, 210, 43-60

IZA Discussion Paper No. 14168

Age of Starting School, Academic Performance, and the Impact of Non-Compliance: An Experiment within an Experiment, Evidence from Australia

Tony Beatton, Michael Kidd, Anthony Niu, Francis Vella

published in: Economic Record, 2023, 99 (325), 175 - 206

IZA Discussion Paper No. 14064

COVID-19 Relief Programs and Compliance with Confinement Measures

Claudio Deiana, Andrea Geraci, Gianluca Mazzarella, Fabio Sabatini

revised version published as 'Can relief measures nudge compliance in a public health crisis? Evidence from a kinked fiscal policy rule" in: Journal of Economic Behavior & Organization, 2022, 202, 407-428

IZA Discussion Paper No. 13864

Social Proximity and the Erosion of Norm Compliance

Cristina Bicchieri, Eugen Dimant, Simon Gächter, Daniele Nosenzo

revised version published in: Games and Economic Behavior, 2022,132, 59-72

IZA Discussion Paper No. 13690

Are Happier People More Compliant? Global Evidence From Three Large-Scale Surveys During Covid-19 Lockdowns

Christian Krekel, Sarah Swanke, Jan-Emmanuel De Neve, Daisy Fancourt

IZA Discussion Paper No. 13407

Improving Tax Compliance without Increasing Revenue: Evidence from Population-Wide Randomized Controlled Trials in Papua New Guinea

Christopher Hoy, Luke McKenzie, Mathias Sinning

published in: Economic Development and Cultural Change, 2024, 72 (2), 691–723

IZA Discussion Paper No. 13298

Minimum Wage Compliance and Household Welfare: An Analysis of over 1500 Minimum Wages

Kashif Mansoor, Donal O'Neill

published in: World Development, 2021, 147, 105653

IZA Discussion Paper No. 13297

Between a Rock and a Hard Place: Poverty and COVID-19 in Developing Countries

Olivier B. Bargain, Ulugbek Aminjonov

published as 'Poverty and COVID-19 in Africa and Latin America' in: World Development, 2021, 142, 105422

IZA Discussion Paper No. 13293

Lockdown Strategies, Mobility Patterns and COVID-19

Nikos Askitas, Konstantinos Tatsiramos, Bertrand Verheyden

published in: Nature Journal: Scientific Reports , 2021, 11, 1972, (appeared also in CEPR's: Covid Economics: Vetted and Real Time Papers, 2020, 23)

IZA Discussion Paper No. 13092

Compliance with COVID-19 Social-Distancing Measures in Italy: The Role of Expectations and Duration

Guglielmo Briscese, Nicola Lacetera, Mario Macis, Mirco Tonin

published as ' Expectations, reference points, and compliance with COVID-19 social distancing measures' in: Journal of Behavioral and Experimental Economics, 2023, 103, 101983

IZA Discussion Paper No. 12982

Dynamic Incentives in Retirement Earnings-Replacement Benefits

Andres Dean, Sebastian Fleitas, Mariana Zerpa

published in: Review of Economics and Statistics, 2024, 106 (3), 762–777.

IZA Discussion Paper No. 12938

Media Bias and Tax Compliance: Experimental Evidence

Miloš Fišar, Tommaso G. Reggiani, Fabio Sabatini, Jiř í Špalek

revised version published as 'Media negativity bias and tax compliance: experimental evidence' in: International Tax and Public Finance , 2022, 29, 1160 - 1212

IZA Discussion Paper No. 12884

Minimum Wage Non-Compliance: Evidence from Ireland

Seamus McGuinness, Paul Redmond, Judith M. Delaney

published as 'Minimum Wage Non-Compliance' in: Applied Economics Letters, 2020, 27 (20), 1663 - 1666

IZA Discussion Paper No. 12167

Understanding 'Wage Theft': Evasion and Avoidance Responses to Minimum Wage Increases

Jeffrey Clemens, Michael R. Strain

published in: Labour Economics, 2022, 79, 102285

IZA Discussion Paper No. 12167

Understanding 'Wage Theft': Evasion and Avoidance Responses to Minimum Wage Increases

Jeffrey Clemens, Michael R. Strain

published in: Labour Economics, 2022, 79, 102285

IZA Discussion Paper No. 11714

Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment

Philipp Doerrenberg, Andreas Peichl

published in: FinanzArchiv (FA), 2022, 78 (1), 44-86

IZA Discussion Paper No. 11599

Nudging Businesses to Pay Their Taxes: Does Timing Matter?

Christian Gillitzer, Mathias Sinning

published in: Journal of Economic Behavior and Organization, 2020, 169, 284-300

IZA Discussion Paper No. 10795

Behavioral Insights and Business Taxation: Evidence from Two Randomized Controlled Trials

Nicholas Biddle, Katja Fels, Mathias Sinning

published in: Journal of Behavioral and Experimental Finance, 2018, 18, 30-49

IZA Discussion Paper No. 10511

The Dog That Barks Doesn't Bite: Coverage and Compliance of Sectoral Minimum Wages in Italy

Andrea Garnero

published in: IZA Journal of Labor Policy, 2018

IZA Discussion Paper No. 10098

Minimum Wage Violation in Central and Eastern Europe

Karolina Goraus-Tanska, Piotr Lewandowski

published in: International Labour Review, 2019, 158(2), 297-336

IZA Discussion Paper No. 9782

Nonparametric Instrumental Variable Methods for Dynamic Treatment Evaluation

Gerard J. van den Berg, Petyo Bonev, Enno Mammen

published in: Review of Economics and Statistics, 2020, 102 (2), 355–367.

IZA Discussion Paper No. 9615

The Importance of Peers for Compliance with Norms of Fair Sharing

Simon Gächter, Leonie Gerhards, Daniele Nosenzo

revised version published in: European Economic Review, 2017, 97, 72-86

IZA Discussion Paper No. 9204

Minimum Wages in Sub-Saharan Africa: A Primer

Haroon Bhorat, Ravi Kanbur, Benjamin Stanwix

published in: World Bank Observer, 2017, 32 (1), 21 - 74

IZA Discussion Paper No. 9013

Tax Compliance and Information Provision: A Field Experiment with Small Firms

Philipp Doerrenberg, Jan Schmitz

IZA Discussion Paper No. 8448

Tax Morale

Erzo F.P. Luttmer, Monica Singhal

published in: Journal of Economic Perspectives, 2014, 28 (4), 149–168

IZA Discussion Paper No. 8048

Instrumental Variables: An Econometrician's Perspective

Guido W. Imbens

published in: Statistical Science, 2014, 29 (3), 3232 - 358

IZA Discussion Paper No. 7591

Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico

Todd J. Kumler, Eric Verhoogen, Judith A. Frias

published in: Review of Economics and Statistics, 2020, 102 (5), 881–896.

IZA Discussion Paper No. 7266

Monitoring Job Search Effort with Hyperbolic Time Preferences and Non-Compliance: A Welfare Analysis

Bart Cockx, Corinna Ghirelli, Bruno Van der Linden

revised version published as 'Is it Socially Efficient to Impose Job Search Requirements on Unemployed Benefit Claimants with Hyperbolic Preferences?' in: Journal of Public Economics, 2014, 113, 80-95

IZA Discussion Paper No. 7255

The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance

Behnud Mir Djawadi, René Fahr

IZA Discussion Paper No. 6275

Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?

Philipp Doerrenberg, Denvil Duncan, Clemens Fuest, Andreas Peichl

substantially revised version published in: Kyklos, 2014, 67 (1), 29-53

IZA Discussion Paper No. 5564

Returns to Compulsory Schooling in Britain: Evidence from a Bayesian Fuzzy Regression Discontinuity Analysis

Siddhartha Chib, Liana Jacobi

revised version published as 'Bayesian Fuzzy Regression Discontinuity Analysis and Returns to Compulsory Schooling' in: Journal of Applied Econometrics, 2016, 31 (6), 1026 - 1047

IZA Discussion Paper No. 5378

Progressive Taxation and Tax Morale

Philipp Doerrenberg, Andreas Peichl

revised version published in: Public Choice, 2013, 155 (3), 293-316

IZA Discussion Paper No. 4918

Tax Morale and Compliance Behavior: First Evidence on a Causal Link

Martin Halla

revised version published in: B.E. Journal of Economic Analysis & Policy, 2012, 12 (1), 1-27