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Ethnicity and Tax Filing Behavior
Linnaeus University, School of Business and Economics, Department of Economics and Statistics. (Linnaeus University Centre for Discrimination and Integration Studies)
Linnaeus University, School of Business and Economics, Department of Economics and Statistics. (Linnaeus University Centre for Discrimination and Integration Studies)ORCID iD: 0000-0002-8973-1410
Linnaeus University, School of Business and Economics, Department of Economics and Statistics. (Linnaeus University Centre for Discrimination and Integration Studies)
2019 (English)Report (Other academic)
Abstract [en]

We analyze differences in tax filing behavior between natives and immigrants using population-wide Swedish administrative data, focusing on two empirical examples. First, controlling for a rich set of variables, we compare deduction behavior of  immigrants and natives with the same commuting patterns within Sweden's largest commuting zone. We find  that newly arrived immigrants file fewer deductions than natives, that immigrants with a longer duration of stay in the host country behave more like natives, and that immigrants with the longest stay file the most, even more than natives. Second, we analyze bunching behavior among the self-employed at the first central government kink point of the Swedish income tax schedule and find that self-employed immigrants exhibit significantly less bunching behavior than natives, even after a long time in the host country. We highlight residential segregation as a main driver of the observed behavioral differences. 

Place, publisher, year, edition, pages
Kalmar, Växjö: Linnaeus University , 2019. , p. 60
Series
Working paper series: Linnaeus University Centre for Discrimination and Integration Studies ; 2019:1
Keywords [en]
deductions, tax filing, bunching, immigrants, natives, integration
National Category
Economics
Research subject
Economy, Economics
Identifiers
URN: urn:nbn:se:lnu:diva-81347OAI: oai:DiVA.org:lnu-81347DiVA, id: diva2:1299473
Available from: 2019-03-27 Created: 2019-03-27 Last updated: 2019-06-13Bibliographically approved

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Bastani, SpencerGiebe, ThomasMiao, Chizheng

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf