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Fair tax evasion

Erling Barth et al.

Nordic Journal of Political Economy2013article
ABDC C
Weight
0.65

What the paper says

In this paper we analyse how fairness considerations, in particular considerations of just income distribution, affect whether or not people believe tax evasion can be justified and their willingness to engage in tax evasion. Using data from the Norwegian “Hidden Labour Market Survey” we show that individuals with low wages or long working hours, individuals that are treated unfairly by most tax systems, have a higher probability of justifying tax evasion. The same individuals are also more willing to take home income without reporting it to the tax authorities. These results are consistent with a model in which individuals make a trade-off between economic gains and fairness considerations when they make decisions about tax evasion. Taken together our results suggest that considerations of fair income distribution are important for the analysis of tax evasion.

18 citations

Cite this paper

@article{erling2013,
  title        = {{Fair tax evasion}},
  author       = {Erling Barth et al.},
  journal      = {Nordic Journal of Political Economy},
  year         = {2013},
}

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Fair tax evasion

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Evidence weight

0.65

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.98 × 0.4 = 0.39
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.