Workshop on Empirical Analysis of Tax Compliance Costs

OFS organizes a workshop on Empirical Analysis of Tax Compliance Costs on May 31-June 1, 2018

This workshop seeks to bring together researchers who study tax avoidance and evasion, and the role governments can play in enhancing tax compliance. The emphasis will be on empirical analyses that build on administrative data and other novel data sources to study the behavior of individuals, households, firms and how this behavior is affected by public policies.

Program

Thursday 31st of May

09.00 – 09.45: Marie Bjørneby (Norwegian University of Life Sciences, NMBU)

Collaborative tax evasion by employers and employees: Evidence from a randomized field experiment in Norway

09.50 – 10.35: Jason DeBacker (University of South Carolina)

The Effects of IRS Audits on EITC Claimants

10.35 – 10.50: Short break

10.50 – 11.35: Arun Advani (University of Warwick)

The Dynamic Effects of Tax Audits

11.40 – 12.25: Håkan Selin (Institute for Evaluation of Labour Market end Education Policy)

When Heirs Disinherited themselves: Evidence from a Swedish tax loophole

12.30 – 13.30: Lunch

13.30 – 14.15: Claus Kreiner  (University of Copenhagen)

Key note lecture: Learning about tax evasion and tax avoidance through collaboration with tax authorities

14.20 – 15.05: Gaute Torsvik (University of Oslo)

Tax compliance of targeted audits

15.05 – 15.20: Short break

15.20 – 16.05: Kjetil Telle (Statistics Norway)

Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter

16.10 – 16.55: Tuomas Kosonen (Labour Institute for Economic Research in Helsinki)

Missing Miles: Evasion Responses to Car Taxes

17.00 – 17.45: Lukas Treber (University of Hohenheim)

Improving Tax Collection by Public Shaming: Evidence from Administrative Tax Data

19.00: Conference dinner

Friday 1st of June

09.00 – 09.45: Sebastian Escobar (Uppsala University)

Inheritance tax evasion: Spousal bequests and under-reporting of inheritances in Sweden

09.50 – 10.35: Per Engström (Uppsala University)

Multiple Misbehaving: Loss Averse and Indifferent to Money

10.35 – 10.50: Short break

10.50 – 11.35: Thomas Schwab (The Centre for European Economic Research)

Inverse December Fever

11.40 – 12.25: Kaisa Kotakorpi (VATT Institute for Economic Research)

Rental Income Tax Compliance: Evidence from a Field Experiment

12.30: Lunch

Published May 31, 2018 8:00 AM - Last modified Oct. 11, 2018 8:14 PM