| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP13251 |
| DP13251 Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter | |
| Wojciech Kopczuk; Annette Alstadsæter | |
| 发表日期 | 2018-10-17 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | In 2005, over 8% of Norwegian shareholders transferred their shares to new (legal) tax shelters intended to defer taxation of capital gains and dividends that would otherwise be taxable in the aftermath of 2006 reform. Using detailed administrative data we identify family networks and describe how take up of tax avoidance progresses within a network. A feature of the reform was that the ability to set up a tax shelter changed discontinuously with individual shareholding of a firm and we use this fact to estimate the causal effect of availability of tax avoidance for a taxpayer on tax avoidance by others in the network. We find that take up in a social network increases the likelihood that others will take up. This suggests that taxpayers affect each other's decisions about tax avoidance, highlighting the importance of accounting for social interactions in understanding enforcement and tax avoidance behavior, and providing a concrete example of “optimization frictions” in the context of behavioral responses to taxation. |
| 主题 | Public Economics |
| URL | https://cepr.org/publications/dp13251 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/542060 |
| 推荐引用方式 GB/T 7714 | Wojciech Kopczuk,Annette Alstadsæter. DP13251 Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter. 2018. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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