Blar i Artikler / Journal articles på forfatter "Nygård, Odd Erik"
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Controlling for fixed effects in studies of income underreporting
Nygård, Odd Erik; Thoresen, Thor Olav (Peer reviewed; Journal article, 2023) -
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 ...