期刊
JOURNAL OF THE EUROPEAN ECONOMIC ASSOCIATION
卷 17, 期 6, 页码 1843-1880出版社
OXFORD UNIV PRESS
DOI: 10.1093/jeea/jvy033
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- Austrian Science Fund FWF [J3719-G27]
- Christian Doppler Laboratory 'Aging, Health and the Labor Market'
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. It turns out that the distance to the next higher bracket is a strong determinant of compliance. The match of different administrative data sources allows us to observe actual compliance behavior with little error at the individual level across two generations. To identify the intergenerational causal effect in tax evasion behavior, we use the paternal distance to next higher bracket as an instrumental variable for paternal compliance. We find that paternal noncompliance increases children's noncompliance by about 23%.
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