Gender Differences in Tax Evasion: Evidence from Norwegian Administrative Data

Julie Brun Bjørkheim () and Odd E. Nygård ()
Additional contact information
Julie Brun Bjørkheim: Dept. of Business and Management Science, Norwegian School of Economics, Postal: NHH , Department of Business and Management Science, Helleveien 30, N-5045 Bergen, Norway
Odd E. Nygård: Research Dept., Statistics Norway, Postal: Statistics Norway, Research Department, Postboks 2633 St. Hanshaugen, N-0131 Oslo, Norway, https://www.ssb.no/en/forskning/ansatte/odd-erik-nyg%C3%A5rd

No 2024/8, Discussion Papers from Norwegian School of Economics, Department of Business and Management Science

Abstract: Using the expenditure approach and administrative data on third-party reported donations, we estimate tax evasion by gender. While men are more prone to risk taking, we find no evidence of this transferring to income underreporting among the self-employed in Norway. Instead, self-employed women evade more than men. This tendency holds when controlling for sector affiliation and using household fixed effects and event study equivalents. We find that self-employed women face lower chances of penalty taxes and lighter penalties when caught, possibly due to biased predictive models, which may explain their higher evasion rates.

Keywords: Tax Evasion and Avoidance; Gender; Tax Enforcement; Charity (search for similar items in EconPapers)
JEL-codes: H25 H26 J16 (search for similar items in EconPapers)
Pages: 35 pages
Date: 2024-06-18
New Economics Papers: this item is included in nep-gen, nep-iue, nep-lab, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://hdl.handle.net/11250/3134544 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hhs:nhhfms:2024_008

Access Statistics for this paper

More papers in Discussion Papers from Norwegian School of Economics, Department of Business and Management Science NHH, Department of Business and Management Science, Helleveien 30, N-5045 Bergen, Norway. Contact information at EDIRC.
Bibliographic data for series maintained by Stein Fossen ().