Blar i Discussion Papers på emneord "Tax compliance"
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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 ... -
Public disclosure of tax information: Compliance tool or social network?
(Discussion Paper;No. 975, Working paper, 2022-03)We conduct the first-ever study of actual searches done in a public tax disclosure system, analyzing about one million searches done in 2014 and 2015 in Norway. We characterize the social network these searches comprise, ...