Seminar: Tax Evasion and Inequality

Seminar on 'Tax Evasion and Inequality' by Annette Alstadsæter from Norwegian University of Life Science

Monday, September 10, 2018 - 13:00 to 14:00

Tax Evasion and Inequality
By Annette Alstadsæter, Norwegian University of Life Science

Drawing on a unique dataset of leaked customer lists from offshore financial institutions matched to administrative wealth records in Scandinavia, we show that offshore tax evasion is highly concentrated among the rich. The skewed distribution of offshore  wealth implies high rates of tax evasion at the top: we find that the 0.01% richest households evade about 25% of their taxes. By contrast, tax evasion detected in stratified random tax audits is less than 5% throughout the distribution. Top wealth shares  increase substantially when accounting for unreported assets, highlighting the importance of factoring in tax evasion to properly measure inequality.


Bio in Brief
Annette AlstadsæterAnnette Alstadsæter is a Professor at the Norwegian University of Life Science. She is head of the Department for Tax and behavior research. Annette's current work in progress, and the paper she is going to present at the seminar, is joint work with Niels Johannesen and Gabriel Zucman


CBS, Department of Economics
Meeting room 2.80
Porcelænshaven 16A
2000 Frederiksberg

The page was last edited by: Business in Society platforms // 09/05/2018