Cristin-resultat-ID: 1027583
Sist endret: 21. januar 2015, 15:28
Resultat
Rapport
2013

Fair tax evasion

Bidragsytere:
  • Erling Barth
  • Alexander Wright Cappelen og
  • Tone Ognedal

Utgiver/serie

Utgiver

Institutt for samfunnsøkonomi, Norges Handelshøyskole

Serie

NHH Dept. of Economics Discussion papers
ISSN 0804-6824

Om resultatet

Rapport
Publiseringsår: 2013
Hefte: 11
Antall sider: 20
Revidert utgave

Beskrivelse Beskrivelse

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.

Bidragsytere

Aktiv cristin-person

Erling Barth

  • Tilknyttet:
    Forfatter
    ved Institutt for samfunnsforskning

Alexander Wright Cappelen

  • Tilknyttet:
    Forfatter
    ved Institutt for samfunnsøkonomi ved Norges Handelshøyskole

Tone Ognedal

  • Tilknyttet:
    Forfatter
    ved Økonomisk institutt ved Universitetet i Oslo
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