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 ...