Welcome to Skatteforsk - Centre for Tax Research`s January seminar!
In our first seminar of 2024 Dinara Alpysbayeva, postdoctoral fellow at Skatteforsk and NMBU will present the paper "Misreporting in the Norwegian Business cash support scheme". The seminar is open and everyone is welcome to join!
Time: 11th of January, 11:15-12:00. Place: Tårnbygningen T451, NMBU Contact person: Benjamin Gøtestam (benjamin.gotestam@nmbu.no)
Abstract:
We analyze the reporting response to an ambitiously targeted support scheme for Norwegian businesses at the very start of the corona virus crisis in 2020. Our empirical design is based on cross-checking the self-reported data in the applications for support with administratively reported data used for VAT. We find strong evidence that strategic misreporting was present but conclude that its remaining quantitative extent after the enforcement actions already taken by the tax authorities was relatively small. Firms tend to misreport 4 percent more often than expected and the actual support paid out was 5 percent higher than what it should have been. We discuss possible reasons for the relatively limited extent of non-compliance and more general lessons for the design of transfer programs.
Authors:
Dinara Alpysbayeva, Annette Alstadsæter, Wojciech Kopczuk, Simen Markussen, Oddbjørn Raaum
It is also possible to join through teams, using this link. Meeting Id: 358 451 756 561 Passcode: o3EUGG