Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark
NBER Working Paper No. 15769
---- Acknowledgements -----
We are grateful to Jakob Egholt Sogaard for outstanding research assistance. We thank Oriana Bandiera, Richard Blundell, Raj Chetty, John Friedman, William Gentry, Wojciech Kopczuk, Monica Singhal, Joel Slemrod, and numerous seminar participants for comments and discussions. Financial support from ESRC Grant RES-000-22-3241, NSF Grant SES-0850631, and a grant from the Economic Policy Research Network (EPRN) is gratefully acknowledged. The responsibility for all interpretations and conclusions expressed in this paper lie solely with the authors and do not necessarily represent the views of the Danish tax administration (SKAT), the Danish government, or the National Bureau of Economic Research.