Blar i Statistics Norway's Open Research Repository (SNORRe) på forfatter "Øvrum, Arnstein"
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Do audits improve future tax compliance in the absence of penalties? Evidence from random Audits in Norway
Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, Thor Olav; Øvrum, Arnstein (Discussion Paper;No. 943, Working paper, 2020-11)The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly ...