Evidence from a Tax Audit Experiment in Denmark

摘要

In Unwilling or Unable to Cheat? Evidence From a Randomized Tax Audit Experiment in Denmark (NBER Working Paper No. 15769), co-authors Henrik Kleven, Martin Knudsen, Claus Kreiner, Soren Pedersen, and Emmanuel Saez conclude that the low overall rate of tax evasion enjoyed by advanced economies has more to do with an information environment in which third-party reporting makes it difficult to cheat than it does with any moral reluctance to cheat on the part of taxpayers.