Tax Evasion and Tax Avoidance

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Standard

Tax Evasion and Tax Avoidance. / Alstadsæter, Annette; Johannesen, Niels; Zucman, Gabriel.

I: Journal of Public Economics, Bind 206, 104587, 2022.

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt

Harvard

Alstadsæter, A, Johannesen, N & Zucman, G 2022, 'Tax Evasion and Tax Avoidance', Journal of Public Economics, bind 206, 104587. https://doi.org/10.1016/j.jpubeco.2021.104587

APA

Alstadsæter, A., Johannesen, N., & Zucman, G. (2022). Tax Evasion and Tax Avoidance. Journal of Public Economics, 206, [104587]. https://doi.org/10.1016/j.jpubeco.2021.104587

Vancouver

Alstadsæter A, Johannesen N, Zucman G. Tax Evasion and Tax Avoidance. Journal of Public Economics. 2022;206. 104587. https://doi.org/10.1016/j.jpubeco.2021.104587

Author

Alstadsæter, Annette ; Johannesen, Niels ; Zucman, Gabriel. / Tax Evasion and Tax Avoidance. I: Journal of Public Economics. 2022 ; Bind 206.

Bibtex

@article{d1aefb1364424698b423433d7cf7d3d3,
title = "Tax Evasion and Tax Avoidance",
abstract = "Exploiting rich administrative data and salient policy variation, we study the substitution between illegal tax evasion and legal tax avoidance. By increasing its enforcementeffort, the Norwegian government pushed many wealthy individuals to disclose assets previously hidden abroad. We find that the taxes paid by these individuals rise 30% at thetime of disclosure and that the rise is sustained over time. After stopping to evade, taxpayers do not start avoiding more. Our results suggest that cracking down on evasion bythe wealthy can be an effective way to raise tax revenue, increase tax progressivity, andultimately reduce inequality.",
author = "Annette Alstads{\ae}ter and Niels Johannesen and Gabriel Zucman",
year = "2022",
doi = "10.1016/j.jpubeco.2021.104587",
language = "English",
volume = "206",
journal = "Journal of Public Economics",
issn = "0047-2727",
publisher = "Elsevier",

}

RIS

TY - JOUR

T1 - Tax Evasion and Tax Avoidance

AU - Alstadsæter, Annette

AU - Johannesen, Niels

AU - Zucman, Gabriel

PY - 2022

Y1 - 2022

N2 - Exploiting rich administrative data and salient policy variation, we study the substitution between illegal tax evasion and legal tax avoidance. By increasing its enforcementeffort, the Norwegian government pushed many wealthy individuals to disclose assets previously hidden abroad. We find that the taxes paid by these individuals rise 30% at thetime of disclosure and that the rise is sustained over time. After stopping to evade, taxpayers do not start avoiding more. Our results suggest that cracking down on evasion bythe wealthy can be an effective way to raise tax revenue, increase tax progressivity, andultimately reduce inequality.

AB - Exploiting rich administrative data and salient policy variation, we study the substitution between illegal tax evasion and legal tax avoidance. By increasing its enforcementeffort, the Norwegian government pushed many wealthy individuals to disclose assets previously hidden abroad. We find that the taxes paid by these individuals rise 30% at thetime of disclosure and that the rise is sustained over time. After stopping to evade, taxpayers do not start avoiding more. Our results suggest that cracking down on evasion bythe wealthy can be an effective way to raise tax revenue, increase tax progressivity, andultimately reduce inequality.

U2 - 10.1016/j.jpubeco.2021.104587

DO - 10.1016/j.jpubeco.2021.104587

M3 - Journal article

VL - 206

JO - Journal of Public Economics

JF - Journal of Public Economics

SN - 0047-2727

M1 - 104587

ER -

ID: 288342069