Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit … individual tax payers risk score. Additional data from a random audit allow us to estimate how the audit effect vary across the …

The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this … exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic … complements tax audits. …

In this laboratory experiment we study the use of strategic ignorance to delegate real authority within a firm. A … no substantial effects on organizational outcomes. -- delegation ; real authority ; strategic ignorance …

bureaucracy rather than to an autocratic leader. We combine the Aghion-Tirole definition of formal and real authority with the … political accountability, the lower should be real authority at the bottom of the government hierarchy. Empirically, we find … that in countries with lower political accountability those in political power have less authority over the public …

society at large. -- decision rights ; intrinsic value ; authority …

Authority and power permeate political, social, and economic life, but empirical knowledge about the motivational … origins and consequences of authority is limited. We study the motivation and incentive effects of authority experimentally in … an authority-delegation game. Individuals often retain authority even when its delegation is in their material interest …

Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases …, our results reveal that over the period from 2012 to 2019, lower quarterly reporting levels on average have increased … coverage. Our results are robust to potential selection effects regarding firms’ choice of quarterly reporting content levels. …

effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …