首页    期刊浏览 2024年12月01日 星期日
登录注册

文章基本信息

  • 标题:Fair Tax Evasion
  • 本地全文:下载
  • 作者:Erling Barth ; Alexander W. Cappelen ; Tone Ognedal
  • 期刊名称:Discussion Papers / Norwegian School of Economics and Business Administration
  • 印刷版ISSN:0804-6824
  • 出版年度:2013
  • 卷号:2013
  • 出版社:Bergen
  • 摘要:In this paper we analyse how fairness considerations, in particular considerations of just income distribution, affect whether or not people find tax evasion justifiable and their willingness to evade taxes. Using data from the Norwegian “Hidden Labour Market Survey” we show that individuals with low hourly wages and long working hours have a higher probability of justifying tax evasion. These are individuals that arguably are treated unfairly in a tax system that taxes an individual’s total income without taking into account how many hours the individual has worked. The same individuals are also more willing and likely to take home income without reporting it to the tax authorities. The results are consistent with a model in which individuals make a trade-off between economic gains and fairness considerations when they make decisions about tax evasion. Taken together our results suggest that considerations of fair income distribution are important for the analysis of tax evasion.
  • 关键词:Tax evasion; redistributive taxation; fair income distribution.
国家哲学社会科学文献中心版权所有