Research on tax evasion receives grant from Riksbankens Jubileumsfond
David Seim, Professor of Economics at Stockholm University, has been awarded just over five million SEK from Riksbankens Jubileumsfond for a research project on tax non-compliance – and how audits affect rule compliance.
Photo: Rickard Kilström/Stockholm University
Are highly educated individuals more or less likely to misreport information on their tax returns than those with lower levels of education?
”The idea is to map how the incidence of tax non-compliance – the difference between the final tax assessed after audits and the tax originally reported – varies across individuals depending on education and socioeconomic background,” says David Seim.
”Are highly educated individuals more or less likely to misreport information on their tax returns than those with lower levels of education? What patterns emerge when we look at both individual tax returns and corporate tax filings? The latter can be linked to individuals using ownership data,” Seim explains.
The project aims to generate new knowledge about tax evasion and its consequences for society. By using unique Swedish data that combine random tax audits of both individuals and firms with comprehensive administrative registers, the researchers seek to understand how tax non-compliance arises and how audits influence future behavior. The goal is to provide policymakers with better tools to promote a fair and efficient tax system.
Last updated: 2025-11-20
Source: Department of Economics