Blar i Discussion Papers på forfatter "Bjørneby, Marie"
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Collusive tax evasion by employers and employees. Evidence from a randomized field experiment in Norway
Bjørneby, Marie; Alstadsæter, Annette; Telle, Kjetil (Discussion Paper;No. 891, Working paper, 2018-12-27)Third-party reporting and employers’ tax withholding are powerful compliance mechanisms, as long as the employer and employee do not collude to evade. Using data from randomly assigned on-site audits among 2,462 Norwegian ...