Blar i Statistics Norway's Open Research Repository (SNORRe) på forfatter "Slemrod, Joel"

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    • Distributional implications of joint tax evasion 

      Nygård, Odd Erik; Slemrod, Joel; Thoresen, Thor Olav (Journal article; Peer reviewed, 2018-05-21)
      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 ...

    • Public disclosure of tax information: Compliance tool or social network? 

      Reck, Daniel; Slemrod, Joel; Vattø, Trine Engh (Discussion Paper;No. 975, Working paper, 2022-03)
      We conduct the first-ever study of actual searches done in a public tax disclosure system, analyzing about one million searches done in 2014 and 2015 in Norway. We characterize the social network these searches comprise, ...

    • Taxes on the internet. Deterrence effects of public disclosure 

      Bø, Erlend Eide; Slemrod, Joel; Thoresen, Thor Olav (Discussion papers;770, Working paper, 2014-01)
      Supporters of public disclosure of personal tax information point to its deterrent effect on tax evasion, but this effect has not been empirically explored. Although Norway has a long tradition of public disclosure of tax ...