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Fair tax evasion

Barth, Erling; Cappelen, Alexander W.; Ognedal, Tone
Working paper
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URI
http://hdl.handle.net/11250/163398
Date
2013-04
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  • Discussion papers (SAM) [579]
Abstract
In this paper we analyse how fairness considerations, in particular considerations of just

income distribution, affect whether or not people find tax evasion justifiable and their

willingness to evade taxes. Using data from the Norwegian “Hidden Labour Market Survey”

we show that individuals with low hourly wages and long working hours have a higher

probability of justifying tax evasion. These are individuals that arguably are treated unfairly in

a tax system that taxes an individual’s total income without taking into account how many

hours the individual has worked. The same individuals are also more willing and likely to take

home income without reporting it to the tax authorities. The 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. Department of Economics
Series
Discussion paper;11/2013

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