Scandinavian Working Papers in Economics
Discussion Papers,
Norwegian School of Economics, Department of Business and Management Science
No 2024/8: 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
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
Language: English
35 pages, June 18, 2024
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