Browsing Høstingsarkiver by Author "Løyland, Knut"

Now showing items 1-2 of 2

  • Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway 
    Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, Thor Olav; Øvrum, Arnstein (Journal article / Tidsskriftartikkel / AcceptedVersion; Peer reviewed, 2023)
    The Norwegian Tax Administration conducted multi-year random audits on a specific item in the personal income tax return. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance ...
  • Evaluating compliance gains of expanding tax enforcement 
    Løyland, Knut; Raaum, Oddbjørn; Torsvik, Gaute; Øvrum, Arnstein (Journal article / Tidsskriftartikkel / PublishedVersion; Peer reviewed, 2023)
    Abstract This paper demonstrates how tax administrations can evaluate future compliance gains from risk‐based tax enforcement that audits all taxpayers above a risk threshold. Expanding tax enforcement in this setting means ...