| 来源类型 | Working Paper
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| 规范类型 | 报告
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| DOI | 10.3386/w6708
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| 来源ID | Working Paper 6708
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| Tax Arbitrage and Labor Supply |
| Jonas Agell; Mats Persson
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| 发表日期 | 1998-08-01
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| 出版年 | 1998
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| 语种 | 英语
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| 摘要 | We examine how tax avoidance in the form of trade in well-functioning asset markets affects the basic labor supply model. We argue that models that integrate tax arbitrage and labor supply decisions may shed light on a number of positive and normative questions concerning modern systems of income taxation. Such models also appear to have strong implications for empirical research. Studies that ignore the effects of tax arbitrage and asset trade on labor supply incentives may easily come up with biased estimates of the tax responsiveness of the hours supply of high-wage individuals. Finally, because of tax avoidance in the form of asset trade, international comparisons of income inequality will exaggerate the redistributive achievements of high-tax countries like Sweden. |
| 主题 | Public Economics
; Taxation
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| URL | https://www.nber.org/papers/w6708
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| 来源智库 | National Bureau of Economic Research (United States)
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| 引用统计 |
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| 资源类型 | 智库出版物
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| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/564217
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推荐引用方式
GB/T 7714 |
Jonas Agell,Mats Persson. Tax Arbitrage and Labor Supply. 1998.
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文件名：
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w6708.pdf
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格式：
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Adobe PDF
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