Blar i Statistics Norway's Open Research Repository (SNORRe) på emneord "Tax evasion"
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Do audits improve future tax compliance in the absence of penalties? Evidence from random Audits in Norway
(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 ... -
Problematic response margins in the estimation of the elasticity of taxable income
(Peer reviewed; Journal article, 2019-10-30)The elasticity of taxable income (ETI) holds the promise of representing a summary measure of tax efciency costs, which means that further information about the behavioral components of the ETI is not required for its use ...