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You've Got Mail: A Randomised Field Experiment on Tax Evasion

Kristina M. Bott (), Alexander Cappelen (), Erik Sørensen () and Bertil Tungodden ()
Additional contact information
Kristina M. Bott: Christian Michelsen Institute

No 2017-051, Working Papers from Human Capital and Economic Opportunity Working Group

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 (search for similar items in EconPapers)
JEL-codes: C93 D63 H26 (search for similar items in EconPapers)
Date: 2017-06
Note: MIP
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http://humcap.uchicago.edu/RePEc/hka/wpaper/Bott_C ... 2017_tax-evasion.pdf First version, 2017 (application/pdf)

Related works:
Journal Article: You’ve Got Mail: A Randomized Field Experiment on Tax Evasion (2020) Downloads
Working Paper: You’ve got mail: A randomised Field experiment on tax evasion (2017) Downloads
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