Trading Off Tax Distortion and Tax Evasion
Income tax evasion is modeled as a risky activity and integrated into a standard optimal tax problem in which there is a good whose sales are observable. If the penalty for evasion is proportional to the tax evaded (the Yitzhaki scheme), the optimal tax structure is unaffected by evasion. If the pen...
RICHTER, WOLFRAM F
BOADWAY, ROBIN W
|Place of publication:||
Boston, USA and Oxford, UK Blackwell Publishing, Inc 01.08.2005
Association for Public Economic Theory
Blackwell Publishing Ltd
|published in:||Journal of public economic theory Vol. 7; no. 3; pp. 361 - 381|
|Data of publication:||August 2005|
The input of two anonymous referees is gratefully acknowledged. Their many insightful comments and suggestions on earlier drafts have made a substantial contribution to the final version of the paper.
Journal of Public Economic Theory
ProQuest One Business (Alumni)
ProQuest One Business
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