Research

What Do You Buy When No One’s Watching? The Effect of Self-Service Checkouts on the Composition of Sales in Retail. (working paper)

Buying items that are unhealthy or are of a private nature may carry a stigma and cause embarrassment. I analyze whether the anonymity provided by self-service checkouts changes customers’ shopping patterns in grocery stores. I look at a natural experiment where two stores in a grocery-chain implement self-service checkouts. Using a triple difference estimator, comparing …

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Research

Does the opportunity to voice your opinion on the tax system give taxpayers agency and increase tax compliance? A randomized field experiment. (developed)

This field experiment explores how providing taxpayers with voice and agency on the tax system impacts tax compliance. The field experiment is run on potentially the 100 000 smallest businesses in a Scandinavian country, with an expected sample size of 30 000. There are two treatment groups and a baseline group. The first treatment groups …

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Research

Fraud detection by a multinomial model. Separating honesty from unobserved fraud. A Monte Carlo simulation study (developed)

With the problem of detecting tax evasion in mind, we investigate how to identify items, e.g. individuals or companies, that are wrongly classified as honest. Normally, we observe two groups of items, labeled fradulent and honest, but suspect that many of the observationally honest items are, in fact, fraudulent. The items observed as honest are …

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Research

The triple difference estimator (developed)

Triple differences has become a widely used estimator in empirical work. A close reading of articles in top economics journals reveals that the use of the estimator to a large extent rests on intuition. The identifying assumptions are neither formally derived nor generally agreed on. We give a complete presentation of the triple difference estimator, …

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