One of the many things about Norway that blows people’s minds is that tax returns are public. For economists that means there’s a treasure trove of data to play with.
Tom Meling, Magne Mostad and Vestre have done precisely that for a paper just published by the National Bureau for Economic Research, which cross-references tax filings with data they obtained from crypto exchanges via the authorities.
Throw in surveys on crypto ownership and data on the Norwegian Tax Authority’s enforcements and you have the raw material needed to investigate whether allegations of mass tax evasion by crypto people were true. And lo:
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