CEMS Series for IEDP, Stopping Tax Evasion: Detection Probability Vs Moral Persuasion

Aug 20, 2018
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. 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 the CEMS series for IEDP. Read the full article here: https://www.ideasforleaders.com/ideas/stopping-tax-evasion-detection-probability-vs-moral-persuasion

20 Aug 2018

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