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