Asymmetric Information Models of Law Enforcement and Regulatory Compliance

经济方面的考虑对两方谈判的结果有重要影响，这些情况应受到法律的强制执行。Reiganum博士和Wilde博士试图将他们在NSF支持下的早期工作扩展到涉及税收遵守、辩诉交易和监管遵守领域的讨价还价情况的各种问题，这些工作侧重于产生所得税合规的条件。他们对人类行为做出一系列不同的假设，然后检查和比较根据这些不同假设得出的情况的结果，以及这些结果可以预测的程度。他们建立的研究这些问题的模型使用了经济学理论和不完全信息理论中的分析技术。Reiganum博士和Wilde博士的研究解决了在信息不对称情况下关于合规的几个基本问题：检察官的自由裁量权在多大程度上影响检察官(作为社会代理人)和被告之间关于减刑以换取认罪的讨价还价？纳税人方面的不确定性如何影响他们的合规行为，以及第三方“专家顾问”的加入如何影响合规和国税局审计？进行毒性测试的公司如何决定是否向环境保护局(EPA)申请制造新化学品的许可，而EPA又如何选择接受公司的申请，或者对公司的测试结果进行成本高昂的审计？Reiganum博士和Wilde博士的严谨理论分析承诺进一步阐明顺从的原因和潜在的动力学，因此具有实质性的科学意义。

Economic considerations have an important influence on the outcomes of two-party bargaining situations which are subject to enforcement by law. Drs. Reiganum and Wilde seek to extend their earlier work under NSF support, which focused on the conditions that engender income tax compliance, to a variety of problems involving bargaining situations in the areas of tax compliance, plea bargaining, and regulatory compliance. They make a series of different assumptions concerning human behavior and then examine and compare the outcomes of the situations which follow from these different assumptions as well as the degree to which these outcomes can be predicted. The models they formulate to study these problems use analytic techniques from economic theory and the theory of incomplete information. The research of Drs. Reiganum and Wilde addresses several fundamental questions regarding compliance in the face of asymmetric information: To what extent does prosecutorial discretion affect bargaining between prosecutors (as agents of society) and defendants over reduced sentences in exchange for guilty pleas? How does uncertainty on the part of taxpayers affect their compliance behavior, and how does the incorporation of third-party "expert advisors" affect compliance and Internal Revenue Service auditing? How does a firm undertaking toxicity testing decide whether or not to apply to the Environmental Protection Agency (EPA) for permission to manufacture the new chemical and how, in turn, does the EPA choose to accept the firm's application or, alternatively, to conduct a costly audit of the firm's test results? The rigorous theoretical analysis of Drs. Reiganum and Wilde promises to further illuminate the causes and underlying dynamics of compliance and thus is of substantial scientific significance.