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 … implication that better information for taxpayers critically complements tax audits. …

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. …

international tax planning by multinational firms. Increasing availability of administrative data for research purposes has enabled …. The present paper summarizes what we can learn from recent studies on tax avoidance strategies by multinational firms in …

Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper … concentrated at the top, but many crypto investors have only moderate incomes. The capital gains tax revenue at stake worldwide may …

-owned affiliates. Second, the debt financing of partially-owned affiliates is less sensitive to the tax rate suggesting that partially … are less flexible to exploit tax efficient strategies. -- foreign direct investment ; capital structure ; ownership …

Research results confirm the existence of various forms of international tax planning by multinational firms. Prominent … examples for firms employing tax avoidance strategies are Amazon, Google and Starbucks. Increasing availability of …