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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)In: Journal of Urban Economics, ISSN 0094-1190, E-ISSN 1095-9068Article in journal (Refereed) In press
Abstract [en]

We analyze differences in tax filing between natives and immigrants, focusing on two empirical examples. First, we study deductions for costs associated with traveling between home and work allowed in the Swedish tax code. Using the total population of  commuters within Sweden's largest commuting zone, we find that newly arrived immigrants file substantially less than natives, immigrants with a longer stay behave more like natives, and immigrants with the longest stay file the most, even more than natives. Second, we analyze bunching behavior among the self-employed at a large salient kink point of the Swedish income tax schedule. We find much less bunching among immigrants, even after a long time in the host country, and the largest differences relative to natives in residential areas with a high immigrant concentration. Our findings have implications for the equity and efficiency of the tax system and the spatial patterns of residential and occupational choices for different ethnic groups.

Place, publisher, year, edition, pages
Elsevier, 2019.
Keywords [en]
deductions, tax filing, bunching, immigrants, natives, integration
National Category
Economics
Research subject
Economy, Economics
Identifiers
URN: urn:nbn:se:lnu:diva-89974DOI: 10.1016/j.jue.2019.103215OAI: oai:DiVA.org:lnu-89974DiVA, id: diva2:1368789
Available from: 2019-11-08 Created: 2019-11-08 Last updated: 2019-11-11

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Bastani, SpencerGiebe, ThomasMiao, Chizheng

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CiteExportLink to record
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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