Taxes on the Internet: Deterrence Effects of Public Disclosure

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 f...

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Bibliographic Details
Published in:American economic journal. Economic policy 2015-02, Vol.7 (1), p.36-62
Main Authors: Bø, Erlend E., Slemrod, Joel, Thoresen, Thor O.
Format: Article
Language:English
Subjects:
Access to information
Celebrities
Disclosure
Economic policy
Estimated taxes
Income estimates
Income tax returns
Income taxes
Internet
Internet access
Municipal taxes
Proprietors
Public sector
State income tax
Studies
Tax evasion
Value added taxes
Wage earners
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Summary: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.
ISSN:1945-7731
1945-774X
DOI:10.1257/pol.20130330