The basic idea of this conference is to look at the issue of tax compliance - and the enormous variation in levels of compliance witnessed around the world - from multiple different perspectives. We are interested in understanding why some people willingly pay their taxes and other people don't. Is this variation explained by different opportunity structures, attitudes towards government, administrative capacities of the state, political cultures or differences in the tax systems themselves? One thing we know for certain is that there is no one single answer to these interrelated questions. 11-13 May 2016.