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Stopping Tax Evasion: Detection Probability Vs Moral Persuasion

Idea posted: October 2017
  • Finance
  • Operations

The authors of this research teach on the CEMS Masters in Management program at the Norwegian School of Economics - and this Idea is part of our CEMS series.

A large field experiment involving Norwegian taxpayers underreporting foreign income reveals that the probability of detection deters the greatest number of potential non-compliant taxpayers; moral arguments sways fewer non-compliant taxpayers but inspires those who listen to significantly increase their reported income. 

Idea #679
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