Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: http://hdl.handle.net/10419/72659
Autor:innen: 
Alstadsæter, Annette
Jacob, Martin
Datum: 
2013
Schriftenreihe/Nr.: 
CESifo Working Paper No. 4219
Verlag: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Zusammenfassung: 
This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate and individual tax returns, we analyze individual participation in legal tax planning around the 2006 Swedish tax reform. Our results suggest that closely held corporations are utilized to facilitate income shifting across tax bases to reduce the individual's overall tax burden. We find that both tax incentives and awareness of tax incentives impact the decision to access income-shifting opportunities. Our results show that factors explaining participation in legal tax avoidance substantially differ from those explaining participation in illegal tax evasion.
Schlagwörter: 
tax avoidance
income shifting
income taxation
dividend taxation
JEL: 
H20
H24
H25
H26
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
216.5 kB





Publikationen in EconStor sind urheberrechtlich geschützt.