dc.contributor.author | Bott, Kristina | |
dc.contributor.author | Cappelen, Alexander Wright | |
dc.contributor.author | Sørensen, Erik Øiolf | |
dc.contributor.author | Tungodden, Bertil | |
dc.date.accessioned | 2019-12-02T10:13:52Z | |
dc.date.available | 2019-12-02T10:13:52Z | |
dc.date.created | 2019-11-29T12:35:14Z | |
dc.date.issued | 2019 | |
dc.identifier.citation | Management science. 2019, . | nb_NO |
dc.identifier.issn | 0025-1909 | |
dc.identifier.uri | http://hdl.handle.net/11250/2631221 | |
dc.description.abstract | We report from a large-scale randomized field experiment conducted on a
unique sample of more than 15,000 taxpayers in Norway who were likely to have misreported their foreign income. By randomly manipulating a letter from the tax authorities,
we cleanly identify that moral suasion and the perceived detection probability play a
crucial role in shaping taxpayer behavior. The moral letter mainly works on the intensive
margin, while the detection letter has a strong effect on the extensive margin. We further
show that only the detection letter has long-term effects on tax compliance | nb_NO |
dc.language.iso | eng | nb_NO |
dc.rights | Navngivelse 4.0 Internasjonal | * |
dc.rights.uri | http://creativecommons.org/licenses/by/4.0/deed.no | * |
dc.subject | taxation | nb_NO |
dc.subject | tax evation | nb_NO |
dc.subject | tax morale | nb_NO |
dc.subject | field experiment | nb_NO |
dc.title | You’ve Got Mail: A Randomized Field Experiment on Tax Evasion | nb_NO |
dc.type | Journal article | nb_NO |
dc.type | Peer reviewed | nb_NO |
dc.description.version | publishedVersion | nb_NO |
dc.subject.nsi | VDP::Social science: 200::Economics: 210::Economics: 212 | nb_NO |
dc.source.pagenumber | 19 | nb_NO |
dc.source.journal | Management science | nb_NO |
dc.identifier.doi | 10.1287/mnsc.2019.3390 | |
dc.identifier.cristin | 1754482 | |
dc.relation.project | Norges forskningsråd: 236995 | nb_NO |
cristin.unitcode | 191,30,0,0 | |
cristin.unitname | Institutt for samfunnsøkonomi | |
cristin.ispublished | true | |
cristin.fulltext | original | |
cristin.qualitycode | 2 | |