We study the causal effects of household tax credits on the willingness to demand legally provided services using two …

incentives for underreporting should be especially strong in an economy with generally high taxes. This paper uses recent income … and expenditure data to examine the extent of underreporting of income among self-employed individuals in Sweden. A key …", for a given level of observed income. Our results confirm the underreporting hypothesis. In particular, we estimate that …

predictions at the firm level using the self-reported share of declared income as proxy for tax evasion for a large sample of …

decide between a 'registered' income, the realization of which will be known to the tax authority for sure, and an … 'unregistered' income that will only be known with some probability. This unregistered income comes from self-employment in the Tax … decide on whether reporting their income or not, knowing the risk of detection. The results show that (i) individuals evade …

A strictly risk-averse individual with an exogenous gross income in period one can acquire human capital in the same … period and evade taxes. Period-two income rises with educational investments in period one and can also be hidden from tax …

consumption expenditure. If consumption is financed by labour income, such status considerations increase labour supply and, hence …, the tax base. A higher taxable income, in turn, can make tax evasion more attractive. We show for various specifications …