Blar i Discussion Papers på forfatter "Slemrod, Joel"
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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 ...