Ricardo Perez-Truglia, Ugo Troiano, 20 March 2015

Although most of the tax compliance literature focuses on tax evasion, a significant portion of the tax gap includes tax delinquencies. This column discusses new research about the enforcement of tax debts, including evidence from a field experiment in the US with nearly 35,000 tax delinquents who collectively owe half a billion dollars in taxes. In addition to financial penalties, this research studies the effectiveness of a common ‘shaming’ penalty in which the names, addresses, and other identifying information of individuals and businesses with delinquent taxes are published online.

Bruno Frey, Jana Gallus, 11 March 2015

Official awards are common in both monarchies and republics. Awards are bestowed not just by the state and the military, but also by cultural associations, academic institutions, and corporations. This column surveys the academic literature on the use of awards and their effect on motivation and performance. The authors argue that awards are a welcome means of honouring dedication and commitment. They delight their winners, motivate high performance, create role models – and come at low or even no cost.

Jesús Fernández-Villaverde, Nezih Guner, Jeremy Greenwood, 19 January 2012

Does shame impact teenage sexual behaviour in modern times, when contraception is readily available? Do peers matter for this behaviour? What is the relative importance of each of these forces? This columns aims to answer these questions using a survey covering 90,000 US high-school students. It argues that shame is an important driver of sexual behaviour among teenagers even when peer-group effects are considered.

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