Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/86155
Authors: 
Alstadsæter, Annette
Jacob, Martin
Year of Publication: 
2013
Series/Report no.: 
Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 147
Abstract: 
We observe a specific type of tax evasion among business owners in Swedish administrative panel data, after the tax authority has approved all tax returns. For the period 2006-2009, approximately 5% of tax returns overstate a claimed dividend allowance. Tax awareness decreases and complexity increases the likelihood of misreporting. Some observed misreporting could be accidental, while some misreporting is deliberate tax evasion. We identify a positive and significant effect of tax rates on tax evasion, by exploiting a large kink in the tax schedule. The majority of misreporting cases remains undetected. Self-correction is the dominant type of detection.
Subjects: 
tax evasion
tax compliance
tax enforcement
tax awareness
detection
JEL: 
H26
H24
D14
Document Type: 
Working Paper

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