Who Participates in Tax Avoidance?
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
acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING
- jel: jel:H20 | jel:H26 | jel:H25 | jel:H24ddc: ddc:330
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