Taxes on the Internet: Deterrence Effects of Public Disclosure
American Economic Journal: Economic Policy
vol. 7,
no. 1, February 2015
(pp. 36-62)
Abstract
Although Norway has a long tradition of public disclosure of tax filings, starting in 2001 anyone with Internet access could obtain individual information on income and income taxes paid. We examine the effect on income reporting of this change in the degree of public disclosure, making use of the fact that prior to 2001, in some municipalities, tax information was distributed widely through locally produced paper catalogs. We find an approximately 3 percent higher average increase in reported income among business owners living in areas where the switch to Internet disclosure represented a large change in access. (JEL H24, H25, H26)Citation
Bø, Erlend E., Joel Slemrod, and Thor O. Thoresen. 2015. "Taxes on the Internet: Deterrence Effects of Public Disclosure." American Economic Journal: Economic Policy, 7 (1): 36-62. DOI: 10.1257/pol.20130330Additional Materials
JEL Classification
- H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- H25 Business Taxes and Subsidies including sales and value-added (VAT)
- H26 Tax Evasion and Avoidance
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