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Cristin-resultat-ID:
1027583
Sist endret:
21. januar 2015, 15:28
Resultat
Rapport
2013
Fair tax evasion
Erling Barth
Alexander Wright Cappelen
og
Tone Ognedal
Utgiver/serie
Utgiver/serie
Utgiver
Institutt for samfunnsøkonomi, Norges Handelshøyskole
Serie
NHH Dept. of Economics Discussion papers
ISSN 0804-6824
Om resultatet
Om resultatet
Rapport
Publiseringsår: 2013
Hefte: 11
Antall sider: 20
Revidert utgave
Beskrivelse
Beskrivelse
Engelsk
Tittel
Fair tax evasion
Sammendrag
In this paper we analyse how fairness considerations, in particular considerations of just income distribution, affect whether or not people find tax evasion justifiable and their willingness to evade taxes. Using data from the Norwegian “Hidden Labour Market Survey” we show that individuals with low hourly wages and long working hours have a higher probability of justifying tax evasion. These are individuals that arguably are treated unfairly in a tax system that taxes an individual’s total income without taking into account how many hours the individual has worked. The same individuals are also more willing and likely to take home income without reporting it to the tax authorities. The results are consistent with a model in which individuals make a trade-off between economic gains and fairness considerations when they make decisions about tax evasion. Taken together our results suggest that considerations of fair income distribution are important for the analysis of tax evasion.
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fullstendig beskrivelse
Bidragsytere
Bidragsytere
Erling Barth
Forfatter
ved Institutt for samfunnsforskning
Alexander Wright Cappelen
Forfatter
ved Institutt for samfunnsøkonomi ved Norges Handelshøyskole
Tone Ognedal
Forfatter
ved Økonomisk institutt ved Universitetet i Oslo
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