Browsing Artikler / Journal articles by Subject "Skatteunndragelse"

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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 ...

    • Problematic response margins in the estimation of the elasticity of taxable income 

      Berg, Kristoffer; Thoresen, Thor Olav (Peer reviewed; Journal article, 2019-10-30)
      The elasticity of taxable income (ETI) holds the promise of representing a summary measure of tax efciency costs, which means that further information about the behavioral components of the ETI is not required for its use ...