Collusive tax evasion by employers and employees. Evidence from a randomized field experiment in Norway

After omitting observations of firms more than one year of age, firms with an average revenue of zero, firms with zero employees, firms with an average total assets of zero

We want to do a study of different consultancy firms and look at how employees experience their career path in the company and how the opportunities

Moreover, we aim to find recession and boom periods in the Norwegian economy in order to test the hypothesis that employees in family firms are better off during bad times

In 2011, there was a law change in Norway that allowed small firms to choose not to be audited. Prior to 2011, all Norwegian firms were required to be audited. In our master

Specifically, the purpose of this article is to present results from a study of investigation reports produced by law firms, auditing firms and other firms for clients in

Employing an economic shock to insurance firms’ bargaining power and difference-in-differences tests, we find that firms manage their reported earnings downward

We find that the firms that chose to opt out of auditing have lower CQS than do firms that chose to continue to be audited; that the CQS of firms that chose not to be

That is, small firms are likely to invest more in total fixed assets, relative to large firms, after a positive change in the wealth tax policy from the