Nordic workshop on tax evasion

Uppsala Center for Fiscal Studies (UCFS) and the Swedish Tax Agency organized a joint workshop on tax evasion and tax compliance. The purpose of this meeting was to provide an opportunity for scholars and practitioners in the Nordic countries to get together and exchange ideas. The meeting contained both contributed and invited papers. The confirmed invited keynote speakers was Agnar Sandmo (Norges Handelshøyskole) and Claus Thustrup Kreiner (Københavns Universitet). The welcoming address was given by Ingemar Hansson (general director of the Swedish Tax Agency). March 6‐7, 2013 in Stockholm.

Program

Presentations:
Wednesday March 6

Agnar Sandmo, Norwegian School of Economics and Business Administration
Theories of tax evasion and the hidden economy

Claus Thustrup, University of Copenhagen
What makes tax payers comply? Evidence from a tax audit experiment in Denmark

Søren Pedersen, SKAT, Denmark
How SKAT has used the results from their random audits

Martin Jacob, WHU – Otto Beisheim School of Management and Annette Alstadsæter, University of Oslo
Accidental Tax Evasion and Inertia of Taxpayers and Authorities: Evidence from Sweden

Tuomas Kosonen and Olli Ropponen, Government Institute for Economic Research
The Role of Information in Tax Compliance: Evidence from a Natural Field Experiment

Jani Martikainen, VERO, Finland
The role of data and research in the business context of tax administration

Karin Edmark, Research Institute of Industrial Economics and Roger Gordon, University of California, San Diego
Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden

Thursday March 7

Peer Ebbesen Skov, Claus Thustrup Kreiner and Søren Leth-Petersen
Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records

Tuomas Kosonen, Jarkko Harju and Olli Ropponen, Government Institute for Economic Research
Tax compliance: Cost and confidence

Henry Ohlsson, Uppsala university, Per Engström, Uppsala university, Katarina Nordblom, Gothenburg university and Annika Persson, The Swedish Tax Agency
Tax compliance and loss aversion

Anders Berset and Stian Fagerli Arntsen, Skattetaten, Norway
Attitudes to compliance among Norwegian companies

Julia Tropina Bakke, Norwegian School of Economics
The effect of foreign acquisitions on performance of forms in Norway

Christiaan M. van der Walt, Information Security, Modelling and Digital Science, Council for Scientific and Industrial Research, Pretoria, South Africa (with Fulufhelo V. Nelwamondo and Eric Dube)
Swedish Mutual Fund Tax Returns: a Statistical Analysis

Martin Solvinger and Lennart Wittberg, Skatteverket, Sweden
Appliance of research results in developing strategies of the Swedish Tax Agency