Discussion Papers,
Norwegian School of Economics, Department of Business and Management Science

Abstract: This report analyzes data for three groups of taxpayers in scrutiny of the tax authorities: Taxpayers who, after a tax amnesty, have voluntary come forward with previous unreported taxable income or wealth abroad, taxpayers where there exist automatic abroad control scheme and taxpayers who have been assigned penalty tax. A number of potential key characteristics are selected, and the groups are compared against one another and with a control group of ordinary taxpayers, with the objective to uncover differences between the groups. Three different methods of analysis are used: Simple categorization, correspondence analysis and classification trees. They are of explorative nature and suitable for graphical presentation of results. A comparison of results, and some advantages and disadvantages of the three methods are discussed, in relation to the ambition level: Find the characteristics that separates the groups, or more, establish rules for classification of individuals with unknown membership.

Keywords: Taxpayers; tax amnesty; simple categorization; correspondence analysis; classification trees

JEL-codes: C00; H20

31 pages, March 31, 2017

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