Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter
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DOI: 10.1007/s10797-019-09568-3
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- Kopczuk, Wojciech & Alstadsæter, Annette & Telle, Kjetil, 2018. "Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter," CEPR Discussion Papers 13251, C.E.P.R. Discussion Papers.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter," NBER Working Papers 25191, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018. "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers 886, Statistics Norway, Research Department.
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More about this item
Keywords
Tax avoidance; Social interactions; Family networks; Dividend tax reform; Administrative micro data; Tax shelters; Holding corporations;All these keywords.
JEL classification:
- D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
Statistics
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