Who Participates in Tax Avoidance?

Research, Preprint English OPEN
Annette Alstadsæter; Martin Jacob;
  • Publisher: Center for Economic Studies and Ifo Institute (CESifo) Munich
  • Subject: income shifting | H20 | tax avoidance, income shifting, income taxation, dividend taxation | Tax avoidance,Income shifting,Income taxation,Dividend taxation | H25 | H24 | H26 | dividend taxation | tax avoidance | income taxation
    • jel: jel:H20 | jel:H26 | jel:H25 | jel:H24
      ddc: ddc:330
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a uni... View more
  • References (2)

    Jones, Damon (2012): Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds, American Economic Journal: Economic Policy, 4: 158-185.

    Kopczuk, Wojciech (2007): Bequest and Tax Planning: Evidence from Estate Tax Returns, Quarterly Journal of Economics, 122: 1801-1854.

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