Tax Evasion and Inequality

Tax evasion by wealth group

Tax Evasion and Inequality (with A. Alstadsæter and N. Johannesen):

• Published paper, American Economic Review, 2019, 109(6): 2073-2103.
• Online Appendix, 204 pages (.pdf), August 2018
• Presentation slides

Data:

• Main data: Tables and figures included in the paper (.xlsx)
• Appendix A data: Income, wealth, and their distributions in Scandinavia (.xlsx)
• Appendix B data: Wealth inequality in Norway (.xlsx)
• Appendix C data: Wealth inequality in Sweden (.xlsx)
• Appendix D data: Wealth inequality in Denmark (.xlsx)
• Appendix E data: HSBC Switzerland leak (.xlsx)
• Appendix F data: Panama Papers leak (.xlsx)
• Appendix G data: Tax amnesty participants (.xlsx)
• Appendix H data: Tax evasion in random audits (.xlsx)
• Appendix I data: Macro stock of wealth in tax havens (.xlsx)
• Appendix J data: Distributional tax gaps (.xlsx)

Raw data and programs:

• Raw data and programs (.zip)
• Complete data: Main & appendix data + raw data & programs (.zip)