This book explores the intricate realm of tax avoidance, synthesizing existing empirical literature in the field. The work starts by exploring the theoretical underpinnings of tax avoidance, dissecting its unique features compared to tax evasion. It delves into measurement methodologies and...

Using rich Swedish administrative panel data, we are able to observe and analyze a specific type of tax non-compliance, namely, overstatement of a self-reported dividend allowance that can reduce shareholders' tax liability. Some 3 percent of Swedish owner-managers overstate this allowance...

This paper examines the effect of tax incentives in the form of bonus depreciation on the quality of investment. Using the expiration of tax incentives via bonus depreciation in East Germany and a representative panel of West German establishments, we show that bonus depreciation significantly...