This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions … are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish … administrative panel data with a unique link between corporate and individual tax returns, we analyze individual participation in …

The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal … tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a …

's skill composition. A proportional labour income tax induces too many workers with high innate ability to choose an … the economy. The government can correct for this distortion by use of differentiated tuition fees or tax rates. …

The dual income tax provides the self-employed entrepreneur with huge incentives to participate in tax minimizing … over-invest in firm real capital. In addition, the corporate organizational form serves as a tax shelter for high income … entrepreneurs. The higher his income and the higher the difference between the marginal tax rates on labor and capital, the larger …

We examine the role of tax incentives, tax awareness, and complexity in tax evasion. We observe a specific type of tax … evasion among business owners in Swedish administrative panel data, after the tax authority has approved all tax returns. For … the period 2006-2009, approximately 5% of tax returns overstate a claimed dividend allowance. Tax awareness decreases and …