Arbeitspapier
The effect of awareness and incentives on tax evasion
We observe a specific type of tax evasion among business owners in Swedish administrative panel data, after the tax authority has approved all tax returns. For the period 2006-2009, approximately 5% of tax returns overstate a claimed dividend allowance. Tax awareness decreases and complexity increases the likelihood of misreporting. Some observed misreporting could be accidental, while some misreporting is deliberate tax evasion. We identify a positive and significant effect of tax rates on tax evasion, by exploiting a large kink in the tax schedule. The majority of misreporting cases remains undetected. Self-correction is the dominant type of detection.
- Language
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Englisch
- Bibliographic citation
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Series: arqus Discussion Paper ; No. 147
- Classification
-
Wirtschaft
Tax Evasion and Avoidance
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Household Saving; Personal Finance
- Subject
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tax evasion
tax compliance
tax enforcement
tax awareness
detection
- Event
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Geistige Schöpfung
- (who)
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Alstadsæter, Annette
Jacob, Martin
- Event
-
Veröffentlichung
- (who)
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Arbeitskreis Quantitative Steuerlehre (arqus)
- (where)
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Berlin
- (when)
-
2013
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Alstadsæter, Annette
- Jacob, Martin
- Arbeitskreis Quantitative Steuerlehre (arqus)
Time of origin
- 2013
Other Objects (12)
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Fair tax evasion
Timing Tax Evasion
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Tax Management and Tax Evasion
Tax Evasion, Corruption and tax Loopholes
Tax shocks, sunspots and tax evasion
Tax evasion and competition
Productivity and Tax Evasion