G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w25191
来源IDWorking 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
URLhttps://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
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[Annette Alstadsæter]的文章
[Wojciech Kopczuk]的文章
[Kjetil Telle]的文章
百度学术
百度学术中相似的文章
[Annette Alstadsæter]的文章
[Wojciech Kopczuk]的文章
[Kjetil Telle]的文章
必应学术
必应学术中相似的文章
[Annette Alstadsæter]的文章
[Wojciech Kopczuk]的文章
[Kjetil Telle]的文章
相关权益政策
暂无数据
收藏/分享
文件名: w25191.pdf
格式: Adobe PDF
此文件暂不支持浏览

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。