359470
359470
omssb
2018-08-27T11:56:00.000Z
en

Seminar

Research seminar: The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria

Speaker
Jörg Paetzold, Salzburg University
Date
25 September 2018
When
11:45 - 12:45
Where
Meeting room Befolkning, SSB, Akersveien 26

Content

 

Jörg Paetzold: https://www.uni-salzburg.at/index.php?id=31259&L=0&MP=119-44806 

The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria

Abstract:  Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. It turns out that the distance to the next higher bracket is a strong determinant of compliance. The match of different administrative data sources allows us to observe actual compliance behavior with little error at the individual level across two generations. To identify the intergenerational causal effect in tax evasion behavior, we use the paternal distance to next higher bracket as an instrumental variable for paternal compliance. We find that paternal non-compliance increases children's non-compliance by about 23 percent.

 

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