Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit … compliance effects of audits among high-risk wage earners. We exploit a sharp audit assignment discontinuity in Norway based on … individual tax payers risk score. Additional data from a random audit allow us to estimate how the audit effect vary across the …

responses of compliant and noncompliant audited taxpayers. A priori, the literature has suggested two competing effects: A post-audit … compliance for five post-audit years by those that were found noncompliant in the audits. Those that were found compliant …

ineffective. We can rationalize this result with a novel model about the credibility of cheap-talk messages. This credibility is … credibility and show, both theoretically and experimentally, an interaction effect of network structure and communication …

This paper reports the results of a survey among private sector economists about credibility and transparency of … Survey to answer questions on the importance and determinants of credibility. The results of both surveys are very comparable …. Credibility is considered to be important to attain price stability at low cost, while the best ways to earn credibility are a …

We explore the relationship between international policy coordination and domestic policy credibility when both must be … possible to overcome the domestic credibility problem; and, conversely, the inability to precommit to policy domestically can …