Blar i Norges Handelshøyskole på emneord "Tax Enforcement"
Viser treff 1-3 av 3
-
Gender Differences in Tax Evasion: Evidence from Norwegian Administrative Data
(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 ... -
Lost in Information: National Implementation of Global Tax Agreements
(Discussion paper;22/23, Working paper, 2023-11-13)We study how national implementation of global tax agreements shape their effectiveness by focusing on the multilateral agreement on automatic information exchange on financial assets, the Common Reporting Standard (CRS). ... -
Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-cum and Cum-ex Transactions
(Discussion paper;7/22, Working paper, 2022-02-22)We study the effect of reforms that close loopholes in the enforcement of the dividend withholding tax (DWT). We focus on a Danish reform enacted in 2016, and compare Denmark to its Nordic neighbors. Our main outcome of ...