| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP8608 |
| DP8608 Optimal income taxation with tax avoidance | |
| Georges Casamatta | |
| 发表日期 | 2011-10-01 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 摘要 | We follow the approach of Grochulski (2007), who determines the optimal income tax schedule when individuals have the possibility of avoiding paying taxes. We however modify his setup by considering a convex concealment cost function. This assumption violates the subadditivity property used in Grochulski (2007) and this has strong implications for the design of the tax schedule. This latter indeed shows that, with subadditivity, all individuals should declare their true income. Tax avoidance is thus not optimal. With a convex cost function, we find that a subset of individuals, located in the interior of the income distribution, should be allowed to avoid taxes, provided that the marginal cost of avoiding the first euro is suciently small. We also provide a characterization of the optimal income tax curve. |
| 主题 | Public Economics |
| 关键词 | Fiscal avoidance Optimal income tax |
| URL | https://cepr.org/publications/dp8608 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/537445 |
| 推荐引用方式 GB/T 7714 | Georges Casamatta. DP8608 Optimal income taxation with tax avoidance. 2011. |
| 条目包含的文件 | 条目无相关文件。 | |||||
| 个性服务 |
| 推荐该条目 |
| 保存到收藏夹 |
| 导出为Endnote文件 |
| 谷歌学术 |
| 谷歌学术中相似的文章 |
| [Georges Casamatta]的文章 |
| 百度学术 |
| 百度学术中相似的文章 |
| [Georges Casamatta]的文章 |
| 必应学术 |
| 必应学术中相似的文章 |
| [Georges Casamatta]的文章 |
| 相关权益政策 |
| 暂无数据 |
| 收藏/分享 |
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
