| 来源类型 | Working Paper
|
| 规范类型 | 报告
|
| DOI | 10.3386/w19804
|
| 来源ID | Working Paper 19804
|
| Public Goods, Hidden Income, and Tax Evasion: Some Nonstandard Results from the Warm-Glow Model |
| Daniel M. Hungerman
|
| 发表日期 | 2014-01-16
|
| 出版年 | 2014
|
| 语种 | 英语
|
| 摘要 | A large literature explores crowd out in situations where public goods are jointly provided; work in this area typically depicts a tax system where individuals take taxes as given. But in some settings, such as those in developing economies, efforts to evade or avoid taxes may be widespread. Using the canonical warm-glow model, this paper considers joint pubic-good provision in a setting where individuals can evade taxes by hiding their income. The model's implications change significantly in this setting: with hidden income, stronger warm glow will lead to greater crowd out, not less. Using research on crowd out and inter-family transfers, I present suggestive evidence that the model's results may help to reconcile divergent estimates of crowd out in the literature. |
| 主题 | Public Economics
; Taxation
; Public Goods
; Development and Growth
; Development
|
| URL | https://www.nber.org/papers/w19804
|
| 来源智库 | National Bureau of Economic Research (United States)
|
| 引用统计 |
|
| 资源类型 | 智库出版物
|
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/577478
|
推荐引用方式
GB/T 7714 |
Daniel M. Hungerman. Public Goods, Hidden Income, and Tax Evasion: Some Nonstandard Results from the Warm-Glow Model. 2014.
|
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