Who participates in tax avoidance?

  • This paper empirically examines why tax avoidance differs across individuals. We use rich Swedish administrative panel data on all taxpayers, with a link between corporate and individual tax returns. Surprisingly, few individuals utilize legal and observable tax avoidance opportunities. Our results show that there are several frictions in tax avoidance participation. In addition to monetary bene� ts from tax avoidance (incentives), the opportunity to participate in tax avoidance (access), as well as information and knowledge about these opportunities (awareness), are important factors for the individual's tax avoidance decision. We further show that information about tax avoidance opportunities spreads within informal networks.

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Metadaten
Author:Annette AlstadsaeterORCiD, Martin Jacob
URN:urn:nbn:de:hbz:992-opus4-6716
DOI:https://doi.org/10.2139/ssrn.2183104
Series (Serial Number):FAccT Center Working Paper Series (08/2012)
Publisher:WHU - Otto Beisheim School of Management
Place of publication:Vallendar
Document Type:Working Paper
Language:English
Date of Publication (online):2018/06/17
Date of first Publication:2012/12/01
Release Date:2018/06/17
Tag:Individualbesteuerung; Netzwerkeffekt; Steuerhinterziehung
Individual taxation; Network effect; Tax avoidance
Edition:18.02.2015
Page Number:33
Institutes:WHU Centers / WHU Financial Accounting & Tax Center (FAccT Center)
JEL-Classification:D Microeconomics / D1 Household Behavior and Family Economics / D14 Personal Finance
H Public Economics / H2 Taxation, Subsidies, and Revenue / H20 General
H Public Economics / H2 Taxation, Subsidies, and Revenue / H24 Personal Income and Other Nonbusiness Taxes and Subsidies
Licence (German):Copyright for this publication