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.
- Sprache
-
Englisch
- Erschienen in
-
Series: arqus Discussion Paper ; No. 147
- Klassifikation
-
Wirtschaft
Tax Evasion and Avoidance
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Household Saving; Personal Finance
- Thema
-
tax evasion
tax compliance
tax enforcement
tax awareness
detection
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Alstadsæter, Annette
Jacob, Martin
- Ereignis
-
Veröffentlichung
- (wer)
-
Arbeitskreis Quantitative Steuerlehre (arqus)
- (wo)
-
Berlin
- (wann)
-
2013
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Alstadsæter, Annette
- Jacob, Martin
- Arbeitskreis Quantitative Steuerlehre (arqus)
Entstanden
- 2013
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