dc.contributor.author | Nygård, Odd Erik | |
dc.contributor.author | Slemrod, Joel | |
dc.contributor.author | Thoresen, Thor Olav | |
dc.date.accessioned | 2018-08-30T13:44:35Z | |
dc.date.available | 2018-08-30T13:44:35Z | |
dc.date.issued | 2018-05-21 | |
dc.identifier.citation | The Economic Journal, Volume 129, Issue 620, May 2019, Pages 1894–1923, | nb_NO |
dc.identifier.issn | 1468-0297 | |
dc.identifier.uri | http://hdl.handle.net/11250/2560126 | |
dc.description | "This is the peer reviewed version of the following article:Nygård, O. E., Slemrod, J. and Thoresen, T. O. (2018), Distributional Implications of Joint Tax Evasion. Econ J. doi:10.1111/ecoj.12619,, which has been published in final form at: https://doi.org/10.1111/ecoj.12619 This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions." | nb_NO |
dc.description.abstract | Both buyers and sellers of goods and services may benefit from letting their economic transactions go unrecorded for tax purposes. The supplier reduces his tax burden by underreporting income and sales, whereas the consumer may gain from buying a non‐taxed lower‐priced product. The distributional implications of such joint tax evasion depend on the amounts evaded, on where the evaders on both sides of the market are found in the income distribution, and on how the financial gain is split. Our empirical investigations show that the tax evasion‐controlled estimate of income inequality in Norway exhibits more income dispersion than official estimates. | nb_NO |
dc.language.iso | eng | nb_NO |
dc.publisher | Wiley | nb_NO |
dc.subject | Skatter | nb_NO |
dc.subject | Skatteunndragelse | nb_NO |
dc.subject | Inntektsfordeling | nb_NO |
dc.title | Distributional implications of joint tax evasion | nb_NO |
dc.type | Journal article | nb_NO |
dc.type | Peer reviewed | nb_NO |
dc.description.version | acceptedVersion | nb_NO |
dc.rights.holder | Wiley | nb_NO |
dc.subject.nsi | VDP::Samfunnsvitenskap: 200::Økonomi: 210 | nb_NO |
dc.source.volume | 129 | |
dc.source.journal | The Economic Journal | nb_NO |
dc.source.issue | 620 | |
dc.identifier.doi | https://doi.org/10.1111/ecoj.12619 | |