| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w25191 |
| 来源ID | Working Paper 25191 |
| Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter | |
| Annette Alstadsæter; Wojciech Kopczuk; Kjetil Telle | |
| 发表日期 | 2018-10-29 |
| 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 | Microeconomics ; Households and Firms ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w25191 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/582865 |
| 推荐引用方式 GB/T 7714 | Annette Alstadsæter,Wojciech Kopczuk,Kjetil Telle. Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter. 2018. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w25191.pdf（620KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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