Alstadsæter, Annette; Jacob, Martin - arqus - Arbeitskreis Quantitative Steuerlehre - 2013
We observe a specific type of tax evasion among business owners in Swedish administrative panel data, after the tax … accidental, while some misreporting is deliberate tax evasion. We identify a positive and significant effect of tax rates on tax … evasion, by exploiting a large kink in the tax schedule. The majority of misreporting cases remains undetected. Self …