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Tax avoidance - a natural experiment
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
2007 (English)Report (Other academic)
Abstract [en]

The objective of this paper is to empirically study if and to what extent people legally reduce their tax payments. There are few empirical studies of tax avoidance although avoidance may seriously affect the possibilities to raise tax revenue. I use a sample of Swedish siblings receiving inheritances in 2004. These children of deceased had the opportunity to avoid inheritance taxes by partly or fully ceding their inheritances to the grandchildren. My first main result is that almost two thirds of the children avoid taxes. The likelihood of avoiding taxes decreases with age. The more of the taxes a child potentially can avoid, the more she avoids. Second, only one out of four minimize their tax payments. The more of the taxes a child potentially can avoid, the more likely he is to minimize taxes. And third, siblings tend to make the same choices whether or not to avoid taxes and to minimize taxes.

Place, publisher, year, edition, pages
Uppsala: Department of Economics, Uppsala University , 2007. , 21 p.
Series
Working paper / Department of Economics, Uppsala University (Online), ISSN 1653-6975 ; 2007:13
Keyword [en]
tax avoidance, inheritances, cede to children
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:uu:diva-210881OAI: oai:DiVA.org:uu-210881DiVA: diva2:664558
Available from: 2013-11-15 Created: 2013-11-15 Last updated: 2013-11-15Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf