Discussion Paper Series in Economics, Department of Economics, Norwegian School of Economics (NHH)
Kristina Maria Bott
You’ve got mail: A randomised Field experiment on tax evasion.
(), Alexander W. Cappelen
(), Erik Ø. Sørensen
() and Bertil Tungodden
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. We find that the
inclusion of a moral appeal or a sentence that increases the perceived
probability of detection in a letter from the tax authorities almost
doubled the average self-reported foreign income. The moral letter mainly
works on the intensive margin, while the detection letter mainly works on
the extensive margin. We also show that the detection letter has large
long-term effects on tax compliance.
Keywords: Taxation; tax evasion; field Experiment.; (follow links to similar papers)
JEL-Codes: C93; D63; H26; (follow links to similar papers)
51 pages, June 11, 2017
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