Tax evasion article in Harvard Business Review
NoCeT researchers Kristina Bott and Alexander W. Cappelen have, together with Erik Ø. Sørensen and Bertil Tungodden (both also at NHH), written an article in Harvard Business Review.
The article, based on an experiment financed by NoCeT, is about their recent study, which shows that moral appeals can help reduce tax evasion.
The researchers find that the moral letters had about the same effect on the average as the detection letter. However, the effect of the moral letters comes from a smaller group of taxpayers than the effect of the detection letter.
The researchers also considered the long-term effects of the letters and found that only the detection letter had lasting impact on taxpayer behavior.