My da|ra Login

Detailed view

metadata language: English

Replication data for: Taxes on the Internet: Deterrence Effects of Public Disclosure

Version
1
Resource Type
Dataset
Creator
  • Bø, Erlend E.
  • Slemrod, Joel
  • Thoresen, Thor O.
Publication Date
2015-02-01
Description
  • Abstract

    Although Norway has a long tradition of public disclosure of tax filings, starting in 2001 anyone with Internet access could obtain individual information on income and income taxes paid. We examine the effect on income reporting of this change in the degree of public disclosure, making use of the fact that prior to 2001, in some municipalities, tax information was distributed widely through locally produced paper catalogs. We find an approximately 3 percent higher average increase in reported income among business owners living in areas where the switch to Internet disclosure represented a large change in access. (JEL H24, H25, H26)
Availability
Download
Relations
  • Is supplement to
    DOI: 10.1257/pol.20130330 (Text)
Publications
  • Bø, Erlend E., Joel Slemrod, and Thor O. Thoresen. “Taxes on the Internet: Deterrence Effects of Public Disclosure.” American Economic Journal: Economic Policy 7, no. 1 (February 2015): 36–62. https://doi.org/10.1257/pol.20130330.
    • ID: 10.1257/pol.20130330 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-13

Bø, Erlend E.; Slemrod, Joel; Thoresen, Thor O. (2015): Replication data for: Taxes on the Internet: Deterrence Effects of Public Disclosure. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E114589V1