Arbeitspapier
Optimal observability in a linear income tax
We study the optimal observability of the tax base within the standard linear income tax problem, where observability is determined by the government’s investment into the accurate measurement of the tax base. We characterize the optimal level of observability and derive a new expression for the optimal progressivity, which in addition to the standard equity efficiency trade-off accounts for the limited accuracy of an income tax system.
- Sprache
-
Englisch
- Erschienen in
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Series: Preprints of the Max Planck Institute for Research on Collective Goods ; No. 2010,04
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Structure, Scope, and Performance of Government
- Thema
-
optimal linear income taxation
observability
tax enforcement
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Slemrod, Joel
Traxler, Christian
- Ereignis
-
Veröffentlichung
- (wer)
-
Max Planck Institute for Research on Collective Goods
- (wo)
-
Bonn
- (wann)
-
2010
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Slemrod, Joel
- Traxler, Christian
- Max Planck Institute for Research on Collective Goods
Entstanden
- 2010
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