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...

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Bibliographic details
Volume: 7
Main Author: RICHTER, WOLFRAM F
BOADWAY, ROBIN W
Format: Journal Article
Language: English
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
ISSN: 1097-3923
1467-9779
EISSN: 1467-9779
Discipline: Economics
Bibliography: 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.
Series: Journal of Public Economic Theory
Subjects:
Online Access: Fulltext
Database: RePEc
RePEc IDEAS
CrossRef
ProQuest One Business (Alumni)
ProQuest One Business
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