Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?

Framing of information on the use of public finances, regulatory fit of recipients and tax compliance.

Information campaigns to increase tax compliance could be framed in different ways. They can either highlight the potential gains when tax compliance is high, or the potential losses when compliance is low. According to regulatory focus theory, such framing should be most effective when it is congruent with the promotion or prevention focus of its recipients. Two studies confirmed the hypothesi...

Tax Compliance, Tax Compliance, Tax Morale, and Governance Quality

Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...

Information Disclosure and Regulatory Compliance: Economic Issues and Research Directions

The Sarbanes Oxley Act (SOA) introduced significant changes to financial practice and corporate governance regulation, including stringent new rules designed to protect investors by improving the accuracy and reliability of corporate disclosures. Briefly speaking, it requires management to submit a report containing an assessment of the effectiveness of the internal control structure, a descrip...

Creating a new knowledge base for the new public health.

Positive deviance: a new strategy for improving hand hygiene compliance.

OBJECTIVE To evaluate the effectiveness of a positive deviance strategy for the improvement of hand hygiene compliance in 2 adult step-down units. DESIGN A 9-month, controlled trial comparing the effect of positive deviance on compliance with hand hygiene. SETTING Two 20-bed step-down units at a tertiary care private hospital. METHODS The first phase of our study was a 3-month baseline pe...