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Intra-household Tax Avoidance: An Application to Swedish Household Data

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Author Info

  • Aronsson, Thomas

    ()
    (Department of Economics, Umeå University)

  • Daunfeldt, Sven-Olov

    ()
    (Department of Economics, Umeå University)

  • Wikström, Magnus

    ()
    (Department of Economics, Umeå University)

Abstract

This paper analyzes whether households use house interest deductions to minimize family tax payment. By applying a household model in which tax deductions are associated with a cost, we relate the likelihood of minimizing the tax payment to variables associated with the budget constraint and other household characteristics. The results show that 88 percent of the households follow an optimal (arbitrage free) avoidance strategy, and the likelihood of minimizing taxes is influenced by income, age and house ownership experience.

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File URL: http://www.econ.umu.se/DownloadAsset.action?contentId=73780&languageId=3&assetKey=ues572
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Bibliographic Info

Paper provided by Umeå University, Department of Economics in its series Umeå Economic Studies with number 572.

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Length: 18 pages
Date of creation: 01 Nov 2001
Date of revision:
Handle: RePEc:hhs:umnees:0572

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Postal: Department of Economics, Umeå University, S-901 87 Umeå, Sweden
Phone: 090 - 786 61 42
Fax: 090 - 77 23 02
Email:
Web page: http://www.econ.umu.se/
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Keywords: Income taxation; Tax avoidance; Housing deductions;

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  1. Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
  2. Stephens, Melvin Jr & Ward-Batts, Jennifer, 2004. "The impact of separate taxation on the intra-household allocation of assets: evidence from the UK," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1989-2007, August.
  3. Klevmarken, Anders, 1982. "Household Market and Nonmarket Activities (HUS) – A Pilot Study," Working Paper Series 77, Research Institute of Industrial Economics.
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