Distributional Implications of Joint Tax Evasion
Bibliographic Data
| ID | 9713396 |
|---|---|
| Authors | Odd Erik Nygård (Statistics Norway), Joel Slemrod (University of Michigan, corresponding author), Thor O Thoresen (0000-0002-5764-5825, Statistics Norway) |
| Year | 2019 |
| Volume | 129 |
| Issue | 620 |
| Pages | 1894-1923 |
| Publication date | 2019-05-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | The Economic Journal (JOURNAL) |
| Journal identifiers | ISSN: 0013-0133 • E-ISSN: 1468-0297 |
| Publisher | Oxford University Press (OUP) (PUBLISHER) |
| DOI | 10.1111/ecoj.12619 |
| OpenAlex | W3125002068 |
| Language | EN |
| Citations received | 2 |
| References cited | 36 |
Both buyers and sellers of goods and services may benefit from letting their economic transactions go unrecorded for tax purposes. The supplier reduces his tax burden by underreporting income and sales, whereas the consumer may gain from buying a non-taxed lower-priced product. The distributional implications of such joint tax evasion depend on the amounts evaded, on where the evaders on both sides of the market are found in the income distribution, and on how the financial gain is split. Our empirical investigations show that the tax evasion-controlled estimate of income inequality in Norway exhibits more income dispersion than official estimates
Distribution (mathematics · Economics · Evasion (ethics · Inequality · Joint (building · Monetary economics · Product (mathematics · Public economics · State income tax · Tax Evasion · Tax reform · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Taxation and Compliance Studies
Rank-Dependent Utility, Tax Evasion, and Labor Supply
Tax Compliance and Tax Morale
Measuring, explaining, and controlling tax evasion
Income tax evasion
Shadow Economies
Income tax evasion
Are Household Surveys Like Tax Forms? Evidence from Income Underreporting of the Self-Employed
Quadratic Engel Curves and Consumer Demand
Profiles of Tax Non-Compliance among the Self-Employed in Canada
Estimates of the Black Economy Based on Consumer Demand Approaches
Nonresponse Rates and Nonresponse Bias in Household Surveys
Cheating Ourselves
| Unique citing works | 2 |
|---|---|
| Citations per year | 0,67 |
| Citation span | 2023 - 2025 (3) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 2 |