We thank a co-editor, Alan Auerbach, Oriana Bandiera, Richard Blundell, Raj Chetty, John Friedman, William Gentry, Kåre P. Hagen, Wojciech Kopczuk, Monica Singhal, Joel Slemrod, four anonymous referees, and numerous seminar and conference participants for constructive comments and discussions. We are also thankful to Jakob Egholt Søgaard for outstanding research assistance. Financial support from ESRC Grant RES-000-22-3241, NSF Grant SES-0850631, and a grant from the Economic Policy Research Network (EPRN) is gratefully acknowledged. The responsibility for all interpretations and conclusions expressed in this paper lies solely with the authors and does not necessarily represent the views of the Danish tax administration (SKAT) or the Danish government.
Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark
Article first published online: 4 MAY 2011
© 2011 The Econometric Society
Volume 79, Issue 3, pages 651–692, May 2011
How to Cite
Kleven, H. J., Knudsen, M. B., Kreiner, C. T., Pedersen, S. and Saez, E. (2011), Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark. Econometrica, 79: 651–692. doi: 10.3982/ECTA9113
- Issue published online: 4 MAY 2011
- Article first published online: 4 MAY 2011
- Manuscript received February, 2010; final revision received October, 2010.
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