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Misreporting in the Norwegian Business Cash Support Scheme

Author

Listed:
  • Dinara Alpysbayeva
  • Annette Alstadsæter
  • Wojciech Kopczuk
  • Simen Markussen
  • Oddbjorn Raaum

Abstract

We analyze the reporting response to an ambitiously targeted government support scheme for Norwegian businesses at the very start of the Coronavirus crisis in 2020. Our empirical design is based on cross-checking self-reported data in the applications for support with administratively reported data used for VAT. We find strong evidence that strategic misreporting was present but conclude that its remaining quantitative extent after enforcement actions already taken by the tax authorities was relatively small. Firms tend to misreport 4 percent more often than expected, and the actual support paid out was 5 percent higher than it should have been. We discuss possible reasons for the relatively limited extent of non-compliance and more general lessons for the design of transfer programs

Suggested Citation

  • Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjorn Raaum, 2024. "Misreporting in the Norwegian Business Cash Support Scheme," NBER Working Papers 32801, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberwo:32801
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    More about this item

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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