Browsing Department of Business and Management Science by Subject "Tax Evasion and Avoidance"

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    • Gender Differences in Tax Evasion: Evidence from Norwegian Administrative Data 

      Bjørkheim, Julie Brun; Nygård, Odd E. (Discussion paper;8/24, Working paper, 2024-06-18)
      Using the expenditure approach and administrative data on third-party reported donations, we estimate tax evasion by gender. While men are more prone to risk taking, we find no evidence of this transferring to income ...

    • Tax Complexity as Price Discrimination 

      Agersnap, Ole; Bjørkheim, Julie Brun (Discussion paper;4/24, Working paper, 2024-02-05)
      Most tax systems around the world are highly complex. While several economists have studied the potential costs associated with tax complexity, few have explored if complexity can also have beneficial effects. In a novel ...