Umeå Economic Studies, Department of Economics, Umeå University
No 572:
Intra-household Tax Avoidance: An Application to Swedish Household Data
Thomas Aronsson ()
, Sven-Olov Daunfeldt ()
and Magnus Wikström ()
Abstract: This paper analyzes whether households use house interest
deductions to minimize family tax payment. By applying a household model in
which tax deductions are associated with a cost, we relate the likelihood
of minimizing the tax payment to variables associated with the budget
constraint and other household characteristics. The results show that 88
percent of the households follow an optimal (arbitrage free) avoidance
strategy, and the likelihood of minimizing taxes is influenced by income,
age and house ownership experience.
Keywords: Income taxation; Tax avoidance; Housing deductions; (follow links to similar papers)
JEL-Codes: H24; H29; (follow links to similar papers)
18 pages, November 1, 2001
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