Arbeitspapier
Distributional Implications of Joint Tax Evasion
Both buyers and sellers of goods and services may bene.t from letting their economic transactions go unrecorded for tax purposes. The supplier reduces his tax burden by underreporting income, whereas the consumer gains from buying a non-taxed lower-priced product. The distributional implications of such joint tax evasion depend on the amounts evaded, on where the evaders on both sides of the market are found in the income distribution and how the financial gain is split between the suppliers and demanders. We use various data sources to identify tax evasion among sellers and buyers of goods and services. Results clearly suggest that the tax-evasion-controlled estimate of income inequality in Norway exhibits more income dispersion than official estimates.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 5915
- Classification
-
Wirtschaft
Personal Income, Wealth, and Their Distributions
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Tax Evasion and Avoidance
- Subject
-
tax evasion
income inequality
expenditure approach
- Event
-
Geistige Schöpfung
- (who)
-
Nygård, Odd Erik
Slemrod, Joel
Thoresen, Thor Olav
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2016
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
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
- Nygård, Odd Erik
- Slemrod, Joel
- Thoresen, Thor Olav
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2016
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