Browsing Discussion papers (FOR) by Author "Nygård, Odd E."
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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 ...