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dc.contributor.authorBott, Kristina
dc.contributor.authorCappelen, Alexander Wright
dc.contributor.authorSørensen, Erik Øiolf
dc.contributor.authorTungodden, Bertil
dc.date.accessioned2019-12-02T10:13:52Z
dc.date.available2019-12-02T10:13:52Z
dc.date.created2019-11-29T12:35:14Z
dc.date.issued2019
dc.identifier.citationManagement science. 2019, .nb_NO
dc.identifier.issn0025-1909
dc.identifier.urihttp://hdl.handle.net/11250/2631221
dc.description.abstractWe 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 compliancenb_NO
dc.language.isoengnb_NO
dc.rightsNavngivelse 4.0 Internasjonal*
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/deed.no*
dc.subjecttaxationnb_NO
dc.subjecttax evationnb_NO
dc.subjecttax moralenb_NO
dc.subjectfield experimentnb_NO
dc.titleYou’ve Got Mail: A Randomized Field Experiment on Tax Evasionnb_NO
dc.typeJournal articlenb_NO
dc.typePeer reviewednb_NO
dc.description.versionpublishedVersionnb_NO
dc.subject.nsiVDP::Social science: 200::Economics: 210::Economics: 212nb_NO
dc.source.pagenumber19nb_NO
dc.source.journalManagement sciencenb_NO
dc.identifier.doi10.1287/mnsc.2019.3390
dc.identifier.cristin1754482
dc.relation.projectNorges forskningsråd: 236995nb_NO
cristin.unitcode191,30,0,0
cristin.unitnameInstitutt for samfunnsøkonomi
cristin.ispublishedtrue
cristin.fulltextoriginal
cristin.qualitycode2


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Navngivelse 4.0 Internasjonal
Except where otherwise noted, this item's license is described as Navngivelse 4.0 Internasjonal