Labor Supply Prediction when Tax Avoidance Matters

Arbeitspapier

We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead to huge errors when predicting how tax reform affects labor supply tax revenue, and the welfare cost of taxation. In conclusion we argue that our model may explain a number of otherwise hard to understand dimensions of tax payer response.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: Working Paper ; No. 1999:16

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Fiscal Policies and Behavior of Economic Agents: Household ; Time Allocation and Labor Supply
• Thema: Labor supply ; tax avoidance ; asset markets ; tax reform simulation ; Arbeitsangebot ; Steuervermeidung ; Finanzmarkt ; Theorie

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Agell, Jonas ; Persson, Mats ; Sacklén, Hans
• Ereignis: Veröffentlichung
• (wer): Uppsala University, Department of Economics
• (wo): Uppsala
• (wann): 1999

Weitere Informationen

• Handle: http://hdl.handle.net/10419/82941
• Letzte Aktualisierung: 10.03.2025, 11:43 MEZ