This study tests an intervention that introduces a structured curriculum for five-year olds into the universal preschool context of Norway. We conduct a field experiment with 691 five-year-olds in 71 preschools and measure treatment impacts on children's development in mathematics, language and...

This study tests an intervention that introduces a structured curriculum for five-year olds into the universal preschool context of Norway. We conduct a field experiment with 691 five-year-olds in 71 preschools and measure treatment impacts on children's development in mathematics, language and...

Third-party reporting and employers' tax withholding are powerful compliance mechanisms, as long as the employer and employee do not collude to evade. Using data from randomly assigned on-site audits among 2,462 Norwegian firms, we provide evidence of collusive tax evasion. We find that firms...