Tax Compliance among Managers: Evidence from Randomized Audits1

Lange, Thomas; Melsom, Anne May

doi:10.2478/ntaxj-2024-0002

Figures & Tables

GA model fitness function.
Note: Fitness is adjusted for R-squared on all variables. — GA model fitness function. Note: Fitness is adjusted for R-squared on all variables.

GA model results_

	(1)	(2)	(3)
Ltd. company	0.132*** (0.030)	0.145*** (0.029)	0.103*** (0.022)
Salary system	0.085** (0.025)	0.108*** (0.029)	0.103*** (0.029)
Work training	0.037+ (0.020)	0.028+ (0.017)	0.024 (0.017)
External accountant	0.129*** (0.018)	0.115*** (0.020)	0.111*** (0.021)
Job advertisement	0.024* (0.010)	0.024** (0.009)	0.019+ (0.010)
Timesheet	0.003 (0.005)	0.000 (0.006)	0.003 (0.007)
Terms	0.022*** (0.003)	0.023*** (0.003)	0.021*** (0.003)
Conflict employees	–0.126** (0.047)	–0.094* (0.041)	–0.119* (0.048)
Constant	0.390*** (0.078)
Observations	1,897	1,872	1,864
R-squared	0.154	0.283	0.313
Romano–Wolf bootstrap p-values	Original	Romano–Wolf
Ltd. company	0.000	0.000
Salary system	0.000	0.000
Work training	0.000	0.000
External accountant	0.000	0.000
Job advertisement	0.000	0.000
Timesheet	0.479	0.475
Terms	0.000	0.000
Conflict employees	0.042	0.050

Descriptive statistics_

Independent Variables	Norwegian (N=1,580)	Foreign (N=394)	t	p > \|t\|
Female	0.161	0.224	–2.936	0.003
Age	50.926	44.237	10.951	0.000
Residence time	51.515	17.612	53.652	0.000
Conflict	0.000	0.378	–25.422	0.000
CPI score	15.750	49.139	–52.278	0.000
External accountant	0.786	0.873	–3.889	0.000
Conflict employees	0.050	0.202	–16.398	0.000
Ltd. company	0.833	0.843	–0.465	0.642
Salary system	0.700	0.683	0.667	0.505
Work training	0.109	0.112	–0.180	0.857
Job advertisement	0.216	0.155	2.715	0.007
Timesheet	0.477	0.531	–0.819	0.413
Terms	10.288	10.251	0.201	0.840
Audit employees	3.925	4.225	–4.607	0.000
Self-employed	0.163	0.137	11.933	0.000
Dependent Variable (2017)
Firm compliance	0.895	0.858	2.084	0.037
Tax deduction	0.950	0.921	2.220	0.026
Payroll accounts	0.965	0.967	–0.177	0.860
Monthly reporting	0.966	0.964	0.132	0.895
General accounts	0.997	0.997	0.002	0.998

Results from the OLS and fixed effects models_

	(1)	(2)	(3)
Female	0.029 (0.020)	0.033+ (0.019)	0.014 (0.021)
Age	–0.002*** (0.001)	–0.003*** (0.000)	–0.003*** (0.000)
Foreign	–0.043+ (0.024)	–0.045+ (0.024)	–0.050* (0.023)
<5	–0.121 (0.086)	–0.166 (0.101)	–0.165+ (0.095)
5–10	–0.025 (0.040)	–0.035 (0.037)	–0.039 (0.036)
Conflict	–0.005 (0.030)	0.053* (0.026)	0.056* (0.027)
CPI score	0.001 (0.001)	0.000 (0.000)	–0.000 (0.000)
External accountant	0.096*** (0.021)	0.092*** (0.022)	0.092*** (0.023)
Conflict employees	–0.108 (0.086)	–0.125 (0.075)	–0.152* (0.066)
Constant	0.938*** (0.027)
Observations	1,959	1,936	1,928
R-squared	0.029	0.166	0.236
Romano–Wolf bootstrap p-values	Original	Romano–Wolf
Female	0.069	0.079
Age	0.001	0.000
Foreign	0.037	0.050
Residence time	0.069	0.069
Conflict	0.253	0.228
CPI score	0.490	0.446
External accountant	0.000	0.000
Conflict employees	0.042	0.040

Results from the OLS fixed effects models on four dependent variables_

	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)
Female	0.013 (0.011)	0.015 (0.010)	–0.005 (0.012)	0.022* (0.009)	0.022+ (0.012)	0.020 (0.014)	–0.001 (0.010)	0.001 (0.010)	0.003 (0.011)	0.003* (0.001)	0.003+ (0.002)	0.003 (0.002)
Age	–0.001* (0.000)	–0.001** (0.000)	–0.001* (0.001)	–0.001*** (0.000)	–0.001** (0.000)	–0.001** (0.000)	–0.001+ (0.000)	–0.001* (0.000)	–0.001* (0.000)	–0.000 (0.000)	–0.000 (0.000)	–0.000 (0.000)
Foreign=1	–0.031 (0.026)	–0.032 (0.031)	–0.034 (0.028)	0.018* (0.009)	0.022** (0.008)	0.026** (0.009)	–0.015 (0.020)	–0.018 (0.016)	–0.025 (0.015)	–0.002 (0.004)	–0.003 (0.005)	–0.002 (0.005)
<5	–0.014 (0.066)	–0.034 (0.073)	–0.043 (0.068)	–0.112+ (0.066)	–0.127* (0.063)	–0.126* (0.060)	–0.003 (0.034)	–0.021 (0.038)	–0.017 (0.040)	–0.036 (0.033)	–0.028 (0.037)	–0.030 (0.039)
5–10	–0.027 (0.030)	–0.032 (0.031)	–0.036 (0.029)	–0.005 (0.015)	–0.015 (0.021)	–0.012 (0.023)	–0.019 (0.029)	–0.025 (0.025)	–0.025 (0.025)	0.001 (0.001)	–0.000 (0.002)	–0.001 (0.002)
Conflict	0.085** (0.027)	0.103** (0.034)	0.099** (0.028)	–0.038+ (0.022)	–0.004 (0.021)	–0.003 (0.022)	–0.030 (0.022)	–0.022 (0.023)	–0.011 (0.024)	–0.004 (0.003)	–0.003+ (0.002)	–0.003+ (0.001)
CPI score	–0.000 (0.000)	–0.001 (0.000)	–0.001+ (0.000)	0.000 (0.000)	–0.000 (0.000)	–0.000 (0.000)	0.001 (0.000)	0.001* (0.000)	0.001+ (0.000)	0.000 (0.000)	0.000 (0.000)	0.000 (0.000)
External accountant	0.018 (0.012)	0.021+ (0.012)	0.025+ (0.013)	0.004 (0.009)	0.011 (0.010)	0.010 (0.010)	0.083*** (0.016)	0.072*** (0.016)	0.070*** (0.016)	0.013* (0.006)	0.012* (0.006)	0.013* (0.006)
Conflict employees	–0.122+ (0.071)	–0.128* (0.062)	–0.149** (0.055)	–0.002 (0.026)	–0.005 (0.024)	–0.005 (0.022)	–0.009 (0.028)	–0.014 (0.031)	–0.024 (0.033)	0.003 (0.002)	0.004 (0.003)	0.007+ (0.004)
Constant	1.007*** (0.018)			1.030*** (0.016)			0.920*** (0.021)			0.990*** (0.007)
Observations	1,959	1,936	1,928	1,959	1,936	1,928	1,959	1,936	1,928	1,959	1,936	1,928
R-squared	0.013	0.139	0.223	0.015	0.211	0.240	0.035	0.171	0.203	0.019	0.085	0.095

Results from the OLS fixed effects models on CPI score and conflict_

	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
CPI score	–0.000 (0.000)		0.000(0.001)	–0.000 (0.000)		–0.000 (0.000)	–0.001 (0.000)		–0.001+ (0.000)
Conflict		–0.031 (0.027)	–0.047 (0.043)		–0.007 (0.029)	0.003(0.030)		–0.026 (0.027)	0.003 (0.025)
Constant	0.896*** (0.012)	0.890*** (0.007)	0.886*** (0.014)
Observations	1,959	1,974	1,959	1,936	1,951	1,936	1,928	1,943	1,928
R-squared	0.000	0.001	0.001	0.139	0.135	0.139	0.211	0.206	0.211

Descriptive statistics by compliance_

Independent Variables	Noncompliant (N=222)	Compliant (N=1,752)	t	p >\|t\|
Female	0.129	0.179	–1.818	0.069
Age	52.055	49.330	3.452	0.001
Foreign	0.252	0.193	2.084	0.037
Residence time	46.000	44.826	0.939	0.348
Conflict	0.095	0.073	1.144	0.252
CPI score	22.973	22.114	0.690	0.490
External accountant	0.667	0.821	–5.444	0.000
Conflict employees	0.102	0.077	2.035	0.042
Ltd. company	0.550	0.871	–12.152	0.000
Salary system	0.437	0.729	–8.931	0.000
Work training	0.036	0.119	–3.693	0.000
Job advertisement	0.095	0.218	–4.299	0.000
Timesheet	0.430	0.494	–0.708	0.479
Terms	6.977	10.699	–17.317	0.000
Audit employees	3.516	4.037	–4.607	0.000
Self-employed	0.432	0.123	11.933	0.000

The population of businesses_

Criterion

Total revenue in 2017 > NOK 100,000
If not 1, then total revenue in 2016 ≥ NOK 200,000
Mean active work relations per month is ≤ 20
Mean active employees per month is ≥ 5
If not 4, then registered > NOK 100,000 on subcontracts and/or foreign services in 2016
Private limited companies (AS) self-employed (ENK) and Norwegian foreign-registered enterprises (NUF)
No termination date registered
Sectors in public service, defense and public social security are excluded

LASSO variable selection results_

Variable	Training	Validation
Ltd. company	1.103e-011.131e-01	1.360e-019.652e-02
Self-employed	–1.215e-021.151e-01	–1.750e-029.861e-02
Salary system	8.072e-02 ***1.966e-02	1.088e-01 ***2.040e-02
Work training	5.962e-10 **1.973e-10	–4.186e-111.656e-10
External accountant	9.407e-02 ***2.297e-02	1.619e-01 ***2.291e-02
Audit employees	–3.997e-035.409e-03	4.075e-035.717e-03
Timesheet	3.997e-035.409e-03	–4.075e-035.717e-03
Terms	2.454e-02 ***3.286e-03	2.394e-02 ***3.313e-03
Conflict employees	–1.169e-01 **4.006e-02	–8.007e-02 +4.351e-02
Constant	4.448e-01 ***1.203e-01	3.147e-01 **1.023e-01

Results from the LASSO models on four dependent variables

	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)
Ltd. company	0.099 (0.093)	0.115 (0.092)	0.124 (0.093)	–0.025* (0.012)	–0.009 (0.012)	–0.000 (0.012)	0.022 (0.076)	0.024 (0.058)	0.026 (0.061)	–0.007* (0.003)	–0.004 (0.003)	–0.003 (0.003)
Self-employed	–0.063 (0.095)	–0.043 (0.095)	0.005 (0.097)	–0.023 (0.014)	–0.011 (0.019)	–0.000 (0.020)	0.011 (0.079)	0.011 (0.063)	0.023 (0.066)	–0.006 (0.004)	–0.003 (0.003)	–0.002 (0.005)
Salary system	0.027 (0.019)	0.029 (0.020)	0.027 (0.020)	0.063*** (0.010)	0.094*** (0.015)	0.094*** (0.015)	0.023* (0.011)	0.029+ (0.016)	0.027+ (0.016)	0.002 (0.003)	0.002 (0.005)	0.001 (0.005)
Work training	0.018 (0.015)	0.010 (0.012)	0.006 (0.013)	0.010 (0.007)	–0.004 (0.006)	–0.007 (0.007)	0.015 (0.009)	0.023** (0.008)	0.022* (0.009)	–0.004 (0.004)	–0.004 (0.004)	–0.003 (0.004)
External accountant	0.042** (0.013)	0.034* (0.014)	0.037* (0.015)	0.020** (0.007)	0.026** (0.009)	0.026** (0.009)	0.089*** (0.019)	0.079*** (0.018)	0.076*** (0.018)	0.014* (0.006)	0.014* (0.006)	0.015* (0.006)
Audit employees	0.006 (0.003)	0.008* (0.004)	0.010* (0.005)	0.006** (0.002)	0.006** (0.002)	0.007*** (0.002)	–0.004+ (0.002)	–0.004 (0.003)	–0.002 (0.003)	0.001 (0.001)	0.001 (0.001)	0.001 (0.001)
Timesheet	0.002 (0.004)	0.000 (0.005)	0.000 (0.005)	0.002 (0.002)	0.000 (0.002)	–0.001 (0.002)	0.002 (0.003)	–0.001 (0.003)	0.001 (0.003)	–0.000 (0.000)	0.000 (0.001)	0.000 (0.001)
Terms w/benefits	0.015*** (0.004)	0.016*** (0.003)	0.014*** (0.003)	0.010*** (0.003)	0.008** (0.002)	0.007** (0.002)	0.003+ (0.002)	0.004* (0.002)	0.004+ (0.002)	0.001 (0.001)	0.001 (0.001)	0.001 (0.001)
Conflict employees	–0.068** (0.025)	–0.059* (0.024)	–0.076** (0.024)	–0.053* (0.023)	–0.029 (0.022)	–0.027 (0.023)	–0.017 (0.022)	–0.010 (0.023)	–0.017 (0.029)	0.004* (0.002)	0.004 (0.005)	0.009+ (0.006)
Constant	0.642*** (0.096)			0.820*** (0.033)			0.843*** (0.072)			0.977*** (0.013)
Observations	1,897	1,872	1,864	1,897	1,872	1,864	1,897	1,872	1,864	1,897	1,872	1,864
R-squared	0.162	0.263	0.289	0.105	0.337	0.353	0.042	0.187	0.220	0.016	0.087	0.098

GA variable selection results_

Variable	Training	Validation
Ltd. company	1.159e-01 ***2.480e-02	1.541e-01 ***2.680e-02
Salary system	7.969e-02 ***1.958e-02	1.093e-01 ***2.039e-02
Work training	5.897e-10 **1.964e-10	–4.568e-111.655e-10
External accountant	1.059e-01 ***2.295e-02	1.608e-01 ***2.282e-02
Job advertisement	6.206e-02 **2.289e-02	–6.847e-032.250e-02
Timesheet	1.710e-10 **5.556e-11	1.339e-10 **5.012e-11
Terms	2.301e-02 ***3.226e-03	2.447e-02 ***3.282e-03
Conflict employees	–1.115e-01 **3.992e-02	–8.199e-02 +4.341e-02
Constant	4.193e-01 ***4.358e-02	3.078e-01 ***4.094e-02

Results from the GA models on four dependent variables

	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)
Ltd. company	0.160*** (0.029)	0.157*** (0.026)	0.123*** (0.023)	–0.002 (0.010)	0.003 (0.011)	0.004 (0.014)	0.009 (0.011)	0.011 (0.010)	0.004 (0.012)	–0.001 (0.004)	–0.001 (0.003)	–0.001 (0.005)
Salary system	0.027 (0.019)	0.030 (0.020)	0.029 (0.020)	0.064*** (0.010)	0.095*** (0.015)	0.096*** (0.015)	0.023+ (0.011)	0.029+ (0.016)	0.026+ (0.016)	0.002 (0.003)	0.002 (0.005)	0.001 (0.006)
Work training	0.019 (0.014)	0.010 (0.012)	0.008 (0.013)	0.010+ (0.006)	–0.003 (0.005)	–0.006 (0.006)	0.012 (0.010)	0.021* (0.009)	0.019* (0.009)	–0.004 (0.004)	–0.004 (0.004)	–0.004 (0.004)
External accountant	0.041** (0.013)	0.033* (0.013)	0.034* (0.014)	0.019** (0.007)	0.025** (0.009)	0.024* (0.009)	0.091*** (0.018)	0.080*** (0.018)	0.078*** (0.018)	0.014* (0.006)	0.014* (0.006)	0.015* (0.006)
Job advertisement	0.012* (0.006)	0.014* (0.006)	0.003 (0.005)	0.009+ (0.005)	0.009 (0.005)	0.007 (0.005)	0.007 (0.008)	0.003 (0.007)	0.012 (0.008)	0.004+ (0.002)	0.006* (0.002)	0.006* (0.003)
Timesheet	0.003 (0.005)	0.002 (0.006)	0.002 (0.006)	0.003+ (0.002)	0.002 (0.002)	0.001 (0.002)	0.001 (0.003)	–0.002 (0.003)	0.001 (0.003)	–0.000 (0.000)	0.001 (0.001)	0.000 (0.001)
Terms	0.016*** (0.003)	0.016*** (0.004)	0.015*** (0.003)	0.010*** (0.003)	0.009*** (0.002)	0.008*** (0.002)	0.002 (0.001)	0.003* (0.002)	0.003 (0.002)	0.001 (0.001)	0.001 (0.001)	0.001 (0.001)
Conflict employees	–0.066* (0.026)	–0.056* (0.025)	–0.074** (0.025)	–0.051* (0.023)	–0.026 (0.022)	–0.025 (0.023)	–0.018 (0.022)	–0.011 (0.023)	–0.017 (0.029)	0.004* (0.002)	0.005 (0.005)	0.010+ (0.006)
Constant	0.594*** (0.076)			0.812*** (0.030)			0.843*** (0.025)			0.974*** (0.014)
Observations	1,897	1,872	1,864	1,897	1,872	1,864	1,897	1,872	1,864	1,897	1,872	1,864
R-squared	0.161	0.261	0.286	0.103	0.335	0.350	0.041	0.187	0.220	0.016	0.088	0.099

Model performance comparison_

Model	MSE	Adjusted R²
GA OLS	0.0748	0.1501
GA auditor	0.0705	0.2833
GA auditor NACE	0.0699	0.2146
LASSSO OLS	0.0749	0.1490
LASSO auditor	0.0706	0.2041
LASSO auditor NACE	0.0698	0.2157

Represented sectors by NACE codes_

NACE	Description
H49.3.9	Other passenger land transport n.e.c.
B	Mining and quarrying
G47	Retail trade, except of motor vehicles and motorcycles
D35.3	Steam and air conditioning supply
A3	Fishing and aquaculture
N	Administrative and support service activities, excl. N81.2 - Cleaning activities
S96.0.2	Hairdressing and other beauty treatment
S96.0.4	Physical well-being activities
Q	Human health and social work activities
C	Manufacturing
J	Information and communication
A1	Crop and animal production, hunting, and related service activities
R	Arts, entertainment, and recreation
H49	General land transport (mainly freight)
F43.341	Paints, coatings (other finishing without carpentry)
F41	Construction of buildings
F42	Civil engineering
I55	Accommodation
M69.2	Accounting, bookkeeping, and auditing activities; tax consultancy
N81.2	Cleaning activities
I56	Food and beverage service activities
F43.3.2	Joinery installation
H	Transport and storage excluding land transport
E	Water supply; sewerage; waste management and remediation activities
G45.2	Maintenance and repair of motor vehicles
	Missing NACE code

LASSO model results_

	(1)	(2)	(3)
Ltd. company	0.108 (0.113)	0.131 (0.104)	0.145 (0.103)
Self-employed	–0.026 (0.118)	–0.014 (0.108)	0.050 (0.107)
Salary system	0.085** (0.025)	0.107*** (0.029)	0.102*** (0.029)
Work training	0.039+ (0.020)	0.030+ (0.016)	0.024 (0.017)
External accountant	0.128*** (0.019)	0.115*** (0.021)	0.113*** (0.023)
Audit employees	0.003 (0.004)	0.005 (0.004)	0.010* (0.004)
Timesheet	0.003 (0.005)	–0.001 (0.006)	0.001 (0.006)
Terms	0.022*** (0.004)	0.022*** (0.003)	0.020*** (0.003)
Conflict employees	–0.127** (0.046)	–0.096* (0.040)	–0.124* (0.047)
Constant	0.408*** (0.112)
Observations	1,897	1,872	1,864
R-squared	0.153	0.283	0.314
Romano–Wolf bootstrap p-values	Original	Romano–Wolf
Ltd. company	0.000	0.000
Self-employed	0.000	0.000
Salary system	0.000	0.000
Work training	0.000	0.000
External accountant	0.000	0.000
Audit employees	0.000	0.000
Timesheet	0.479	0.495
Terms	0.000	0.000
Conflict employees	0.042	0.040

Fixed effects results from OLS, GA, and LASSO model runs_

	(1)	(2)	(3)
Female	0.014 (0.021)
Age	–0.003*** (0.000)
Foreign	–0.050* (0.023)
<5	–0.165+ (0.095)
5–10	–0.039 (0.036)
Conflict	0.056* (0.027)
CPI score	–0.000 (0.000)
External accountant	0.092*** (0.023)	0.111*** (0.021)	0.113*** (0.023)
Conflict employees	–0.152* (0.066)	–0.119* (0.048)	–0.124* (0.047)
Ltd. company		0.103***	0.145
Salary system		(0.022) 0.103***	(0.103) 0.102***
Work training		(0.029) 0.024	(0.029) 0.024
Job advertisement		(0.017) 0.019+ (0.010)	(0.017)
Self-employed			0.050 (0.107)
Audit employees			0.010* (0.004)
Timesheet		0.003	0.001
Terms		(0.007) 0.021***	(0.006) 0.020***
Observations	1,928	(0.003) 1,864	(0.003) 1,864
R-squared	0.236	0.313	0.314

CPI score sample statistics_

Country	Min	Max	Mean	Median	STD	N
Afghanistan	8	27	16	16	6.662	17
Algeria	23	36	29	29	4.851	20
Armenia	25	43	35	35	4.054	16
Australia	77	89	82	82	3.530	25
Austria	69	97	81	76	9.730	25
Belarus	20	48	32	32	8.505	21
Bosnia and Herzegovina	25	42	32	32	6.327	20
Bulgaria	29	43	37	41	4.754	17
Canada	73	92	82	81	5.171	25
Chile	50	79	65	67	7.963	19
China	22	53	38	39	6.085	22
Colombia	22	40	36	37	3.761	23
Croatia	27	52	46	49	6.040	22
Czech Republic	18	59	41	48	12.775	22
Denmark	87	100	93	93	3.510	25
Egypt	26	37	31	32	3.033	19
El Salvador	22	39	32	35	5.964	18
Eritrea	18	30	23	23	3.491	20
Estonia	57	80	71	73	6.041	22
Ethiopia	17	37	27	28	6.446	20
Finland	85	100	92	91	4.328	25
France	51	72	66	69	5.987	24
Germany	78	90	84	82	4.231	25
Ghana	27	48	36	34	7.034	22
Greece	26	54	38	38	8.019	25
Hong Kong	70	87	78	77	3.933	25
Hungary	35	55	44	44	6.468	25
Iceland	76	93	82	82	5.047	22
India	26	47	34	35	4.924	24
Iran	25	36	28	28	2.678	17
Iraq	16	22	19	18	1.886	17
Ireland	69	86	75	75	4.260	25
Italy	30	57	45	45	5.951	25
Kazakhstan	20	34	25	25	3.679	21
Korea, South	34	59	46	47	7.591	25
Kosovo	32	39	34	34	1.987	20
Latvia	27	71	57	60	11.411	22
Lebanon	21	30	26	27	2.971	20
Libya	14	28	20	20	3.774	20
Lithuania	38	60	51	53	6.694	21
Montenegro	41	53	47	48	3.838	20
Morocco	33	43	37	37	2.641	22
Netherlands	82	92	86	87	2.960	25
New Zealand	87	96	93	94	2.633	25
Nigeria	7	28	20	24	6.168	23
Norway	84	94	89	89	3.331	25
Pakistan	10	33	26	27	5.087	19
Philippines	23	38	32	34	4.165	18
Poland	42	65	57	60	6.186	16
Romania	30	63	47	47	8.986	20
Russia	16	29	24	24	3.929	21
Saudi Arabia	39	55	48	49	3.889	20
Serbia	24	42	33	37	6.660	18
Slovakia	35	51	45	46	4.666	22
Spain	43	76	61	61	7.012	25
Sri Lanka	25	40	33	37	6.054	15
Sweden	84	95	91	92	3.171	25
Switzerland	79	91	87	86	2.210	25
Syria	13	34	22	24	7.215	17
Thailand	19	38	28	30	6.801	25
Turkey	29	50	37	36	6.517	22
Ukraine	22	32	27	26	2.449	18
United Kingdom	74	88	83	85	4.403	25
United States of America	63	78	72	73	3.607	25
Vietnam	25	37	32	33	3.247	22

Conflict frequency_

Country	Freq.	%	Cum.
Turkey	21	14.09	14.09
Pakistan	17	11.41	25.50
Iraq	12	8.05	33.56
China	10	6.71	40.27
Serbia	10	6.71	46.98
India	9	6.04	53.02
Iran	8	5.37	58.39
Sri Lanka	8	5.37	63.76
Vietnam	8	5.37	69.13
Thailand	7	4.70	73.83
US	4	4.70	78.52
Ethiopia	3	2.68	81.21
Afghanistan	3	2.01	83.22
Lebanon	3	2.01	85.23
Macedonia	3	2.01	87.25
UK	3	2.01	89.26
Eritrea	2	1.34	90.60
Morocco	2	1.34	91.95
Russia	2	1.34	93.29
Algeria	1	0.67	93.96
Australia	1	0.67	94.63
Columbia	1	0.67	95.30
Egypt	1	0.67	95.97
El Salvador	1	0.67	96.64
Philippines	1	0.67	97.32
Libya	1	0.67	97.99
Niger	1	0.67	98.66
Syria	1	0.67	99.33
Ukraine	1	0.67	100.00

Tax Compliance among Managers: Evidence from Randomized Audits1

Figures & Tables

Figure A1:

GA model results_

Descriptive statistics_

Results from the OLS and fixed effects models_

Results from the OLS fixed effects models on four dependent variables_

Results from the OLS fixed effects models on CPI score and conflict_

Descriptive statistics by compliance_

The population of businesses_

LASSO variable selection results_

Results from the LASSO models on four dependent variables

GA variable selection results_

Results from the GA models on four dependent variables

Model performance comparison_

Represented sectors by NACE codes_

LASSO model results_

Fixed effects results from OLS, GA, and LASSO model runs_

CPI score sample statistics_

Conflict frequency_

Paradigm

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