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Fair tax evasion

Cappelen, Alexander W.; Barth, Erling; Ognedal, Tone
Working paper
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URI
http://hdl.handle.net/11250/162738
Date
2006-04
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  • Discussion papers (SAM) [586]
Abstract
In this paper we analyse how fairness considerations, in particular considerations of just

income distribution, affect whether or not people believe tax evasion can be justified and their

willingness to engage in tax evasion. Using data from the Norwegian “Hidden Labour Market

Survey” we show that individuals with low wages or long working hours, individuals that are

treated unfairly by most tax systems, have a higher probability of justifying tax evasion. The

same individuals are also more willing to take home income without reporting it to the tax

authorities. These results are consistent with a model in which individuals make a trade-off

between economic gains and fairness considerations when they make decisions about tax

evasion. Taken together our results suggest that considerations of fair income distribution are important for the analysis of tax evasion.
Publisher
Norwegian School of Economics and Business Administration. Department of Economics
Series
Discussion paper
2006:7

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