Replication data for: Taxes on the Internet: Deterrence Effects of Public Disclosure

Although Norway has a long tradition of public disclosure of tax filings, starting in 2001 anyone with Internet access could obtain individual information on income and income taxes paid. We examine the effect on income reporting of this change in the degree of public disclosure, making use of the fact that prior to 2001, in some municipalities, tax information was distributed widely through locally produced paper catalogs. We find an approximately 3 percent higher average increase in reported income among business owners living in areas where the switch to Internet disclosure represented a large change in access. (JEL H24, H25, H26)尽管挪威有着公开纳税申报信息的悠久传统，但自2001年起，任何拥有互联网访问权限的主体均可获取个人收入及已缴个人所得税的相关信息。本研究考察了此次公开披露程度变动对收入申报行为的影响，利用了2001年之前的制度特征：彼时部分市镇的税务信息会通过本地印制的纸质目录进行广泛传播。研究结果显示，对于改用互联网披露模式后税务信息获取方式发生显著变化的地区，当地企业主的申报收入平均增幅较此前高出约3%。(JEL H24, H25, H26)