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Irmeli Honka
Tfn. (09) 2535 7338
+358-9-2535 7338
E-mail: Fö

Arbetsrapporterna publiceras i sin helhet på institutets webbplats.

Missing Miles: Evasion Responses to Car Taxes

Arbetsrapporter 318

Författare: Jarkko Harju, Tuomas Kosonen och Joel Slemrod

We study a tax evasion response to car taxes in Finland, where used car importers overstate the mileage to reduce tax liability. First, we develop a tax evasion measure by comparing reported mileage upon import with subsequent information from vehicle inspections, and find that a decline in mileage — ”missing miles” occurs frequently. Second, we analyze a tax rate increase, and observe a reduction in the number of imported used cars, but only among non-evaders. Finally, we analyze an RCT varying the salience of tax enforcement measures, which suggests that providing information about new measures reduces missing miles.

Datum: 1.12.2017
ISBN: 978-952-209-170-3 (pdf)
ISSN: 1795-1801 (pdf)
JEL: H21, H23, H26, C93
Publikation (PDF)


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Essi Lindberg
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