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Misreporting in the Norwegian Business Cash Support Scheme / Dinara Alpysbayeva, Annette Alstadsæter, Wojciech Kopczuk, Simen Markussen, Oddbjorn Raaum.
- Format:
- Book
- Author/Creator:
- Alpysbayeva, Dinara.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w32801.
- NBER working paper series no. w32801
- Language:
- English
- Physical Description:
- 1 online resource: illustrations (black and white);
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 2024.
- Summary:
- We analyze the reporting response to an ambitiously targeted government support scheme for Norwegian businesses at the very start of the Coronavirus crisis
- in 2020. Our empirical design is based on cross-checking self-reported data in the applications for support with administratively reported data used for VAT. We
- find strong evidence that strategic misreporting was present but conclude that its remaining quantitative extent after enforcement actions already taken by the tax authorities was relatively small. Firms tend to misreport 4 percent more often than expected, and the actual support paid out was 5 percent higher than it should have been. We discuss possible reasons for the relatively limited extent of non-compliance and more general lessons for the design of transfer programs
- Notes:
- August 2024.
- Print version record
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