NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Norms, Enforcement, and Tax Evasion

Timothy Besley, Anders Jensen, Torsten Persson

NBER Working Paper No. 25575
Issued in February 2019

---- Acknowledgments ----

We are grateful to Juan Pablo Atal, Pierre Bachas, Richard Blundell, Tom Cunningham, Gabriel Zucman, and a number of seminar participants for helpful comments, to Dave Donaldson, Greg Kullman and Gordon Ferrier for help with data, and to the ERC, the ESRC, Martin Newson and the Torsten and Ragnar Söderberg Foundations for financial support. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research.

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