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, …
Tag: Research
The impact of perceived unfair fines for tax compliance and labor market participation rates. A panel data study. (under development)
As of the tax year 2016, the tax administration in Norway introduced steep penalties of up to USD 6000 for filing tax reports after the deadline. Late filing has traditionally been very common among small businesses, and there are hit the hardest by the new fines. This has led large incomes for the state, as …