Taxes on the Internet: Deterrence Effects of Public Disclosure

被引：61

作者：

Bo, Erlend E. ^{[1
]}

Slemrod, Joel ^{[2
,3
]}

Thoresen, Thor O. ^{[1
,4
]}

机构：

[1] Stat Norway, Res Dept, NO-0033 Oslo, Norway

[2] Univ Michigan, Stephen M Ross Sch Business, Ann Arbor, MI 48109 USA

[3] Univ Michigan, Dept Econ, Ann Arbor, MI 48109 USA

[4] Univ Oslo, Oslo Fiscal Studies, N-0316 Oslo, Norway

来源：

AMERICAN ECONOMIC JOURNAL-ECONOMIC POLICY | 2015年 / 7卷 / 01期

关键词：

DIFFERENCE-IN-DIFFERENCES; EVASION; IDENTIFICATION; ECONOMICS; INFERENCE;

D O I：

10.1257/pol.20130330

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Although Norway has a long tradition of public disclosure of tax filings, starting in 2001 anyone with Internet access could obtain individual information on income and income taxes paid. We examine the effect on income reporting of this change in the degree of public disclosure, making use of the fact that prior to 2001, in some municipalities, tax information was distributed widely through locally produced paper catalogs. We find an approximately 3 percent higher average increase in reported income among business owners living in areas where the switch to Internet disclosure represented a large change in access.

引用

页码：36 / 62

页数：27