Gender Differences in Tax Evasion: Evidence from Norwegian Administrative Data
dc.contributor.author | Bjørkheim, Julie Brun | |
dc.contributor.author | Nygård, Odd E. | |
dc.date.accessioned | 2024-06-18T12:47:29Z | |
dc.date.available | 2024-06-18T12:47:29Z | |
dc.date.issued | 2024-06-18 | |
dc.identifier.issn | 2387-3000 | |
dc.identifier.uri | https://hdl.handle.net/11250/3134544 | |
dc.description.abstract | 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 underreporting among the self-employed in Norway. Instead, self-employed women evade more than men. This tendency holds when controlling for sector affiliation and using household fixed effects and event study equivalents. We find that self-employed women face lower chances of penalty taxes and lighter penalties when caught, possibly due to biased predictive models, which may explain their higher evasion rates. | en_US |
dc.language.iso | eng | en_US |
dc.publisher | FOR | en_US |
dc.relation.ispartofseries | Discussion paper;8/24 | |
dc.subject | Tax Evasion and Avoidance | en_US |
dc.subject | Gender | en_US |
dc.subject | Tax Enforcement | en_US |
dc.subject | Charity | en_US |
dc.title | Gender Differences in Tax Evasion: Evidence from Norwegian Administrative Data | en_US |
dc.type | Working paper | en_US |
dc.source.pagenumber | 35 | en_US |
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Discussion papers (FOR) [569]