#2576. Limits to third-party reporting: Evidence from a randomized field experiment in Norway

January 2027publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3510 $

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Journal’s subject area:
Finance;
Economics and Econometrics;
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Abstract:
The article investigates the problem of limitations for third-party reports. The methodology is based on a randomized field experiment with unannounced field trials. The results show that firms assigned to audit increased their subsequent payroll reporting on behalf of their employees by 18 percent compared to firms included in the control group. The effect is more pronounced among smaller firms with few employees.
Keywords:
Collaborative tax evasion; Collusive tax evasion; Random audits; Third-party reporting; Undeclared work

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