Misreporting in the Norwegian Business Cash Support Scheme

Dinara Alpysbayeva, Annette Alstadsæter, Wojciech Kopczuk, Simen Markussen and Oddbjørn Raaum

No 32801, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: We analyze the reporting response to an ambitiously targeted government support scheme for Norwegian businesses at the very start of the Coronavirus crisis in 2020. Our empirical design is based on cross-checking self-reported data in the applications for support with administratively reported data used for VAT. We find strong evidence that strategic misreporting was present but conclude that its remaining quantitative extent after enforcement actions already taken by the tax authorities was relatively small. Firms tend to misreport 4 percent more often than expected, and the actual support paid out was 5 percent higher than it should have been. We discuss possible reasons for the relatively limited extent of non-compliance and more general lessons for the design of transfer programs

JEL-codes: H25 H26 H83 (search for similar items in EconPapers)
Date: 2024-08
New Economics Papers: this item is included in nep-acc, nep-iue and nep-pbe
Note: PE
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Published as Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjørn Raaum, 2024. "Misreporting in the Norwegian business cash support scheme," International Tax and Public Finance, vol 31(6), pages 1463-1493.

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