Løyland, Knut; Raaum, Oddbjørn; Torsvik, Gaute; … - 2019
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 …