... Third, the paper highlights the importance that policymakers, before enacting policies, carefully consider if policies will correctly incentivize the desired behavior. This is a consideration that has been brought to the forefront in tax collection literature's several recent papers (Yang, 2008;Alm, 2010;Paula and Scheinkman, 2010;Gillitzer and Skov, 2013;Carrillo et al., 2017;Slemrod et al., 2017;Almunia and Lopez-Rodriguez, 2018) and -importantly for us to highlight-in several other areas of economics research, including crime economics, ecological economics, labor economics, public sector economics, business economics, and economics of innovation (Becker, 1968;Frey and Oberholzer-Gee, 1997;Gneezy and Rustichini, 2000;Fehr and List, 2004;Gneezy and List, 2006;Mulder et al. 2006;Bowles, 2008;Bowles and Hwang, 2008;Ellingsen and Johannesson, 2008;Georgellis et al. 2011;Gneezy et al., 2011;Bowles and Polania-Reyes, 2012;Kerr et al. 2012;Madrian, 2014, Weaver, 2015Dai and Wang, 2024). Finally, it presents a simple policy recommendation to prevent tax evasion that consists of limiting unlimited refilings. ...