... Vol 102, pp 58 3-6 06 Reinganum JF and Wilde LL (19 85) , "Income tax compliance in a principal-agent framework", Journal of Public Economics, Vol 26, 1-1 8 Swierzbinski, J (1994), ... The costs involved in non-compliance could be increased either by increasing the risk that non-compliance will be detected (through greater enforcement effort, for example, by increasing the frequency ... them from non-compliance, and if they perceive little corresponding cost in terms of the sanctions for non-compliance. Raising the sanctions for non-compliance might be expected to increase the...