Arbeitspapier
Stricter enforcement may increase tax evasion
This paper shows that stricter enforcement may increase tax evasion. Individuals vote on a linear income tax which is used to finance lump sum transfers. Stricter enforcement may make redistributive taxation more attractive to the decisive voter. The tax rate and transfer may rise which in turn may increase tax evasion. An example shows that this result can actually occur. The paper also discusses the interaction between voting on taxes and the choice of audit rate by a budget maximizing bureaucrat.
- Sprache
-
Englisch
- Erschienen in
-
Series: DIW Discussion Papers ; No. 297
- Klassifikation
-
Wirtschaft
Tax Evasion and Avoidance
Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
- Thema
-
Tax evasion
enforcement
voting
Einkommensteuer
Finanzverwaltung
Steuerliche Betriebsprüfung
Steuerstraftat
Sozialtransfer
Public Choice
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Borck, Rainald
- Ereignis
-
Veröffentlichung
- (wer)
-
Deutsches Institut für Wirtschaftsforschung (DIW)
- (wo)
-
Berlin
- (wann)
-
2002
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Arbeitspapier
Beteiligte
- Borck, Rainald
- Deutsches Institut für Wirtschaftsforschung (DIW)
Entstanden
- 2002
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