Arbeitspapier

Does higher tax morale imply higher optimal labor income tax rate?

zu Verbundenen Objekten

We analyze the impact of tax morale on the optimal progressive labor income taxation. Only universal basic income is financed from a linear tax and the financing of public goods is neglected. Each individual supplies labor and (un)declares earning, depending on his labor disutility and tax morale. Limiting the utilitarianism to the poorer parts of the population (defined by the inclusion share), the optimal tax rate is an increasing function of the tax morale and a decreasing function of the inclusion share, provide that the average wage of the included is higher than 0.54 times the average wage.

ISBN
978-615-5243-12-7
Sprache
Englisch

Erschienen in
Series: IEHAS Discussion Papers ; No. MT-DP - 2012/18

Klassifikation
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Tax Evasion and Avoidance
Public Goods
Computable and Other Applied General Equilibrium Models
Thema
tax morale
progressive income tax
undeclared earning
labor supply
income redistribution
Steuermoral
Wirkungsanalyse
Einkommensteuer
Optimale Besteuerung
Steuerprogression
Arbeitsangebot

Ereignis
Geistige Schöpfung
(wer)
Simonovits, András
Ereignis
Veröffentlichung
(wer)
Hungarian Academy of Sciences, Institute of Economics, Centre for Economic and Regional Studies
(wo)
Budapest
(wann)
2012

Handle
Letzte Aktualisierung
10.03.2025, 11:44 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Original beim Datenpartner anzeigen

Objekttyp

  • Arbeitspapier

Beteiligte

  • Simonovits, András
  • Hungarian Academy of Sciences, Institute of Economics, Centre for Economic and Regional Studies

Entstanden

  • 2012

Ähnliche Objekte (12)

Higher tax morale implies a higher optimal income tax rate

Arbeitspapier

Higher tax morale implies a higher optimal income tax rate

Does better education cause higher income?

Arbeitspapier

Does better education cause higher income?

Linking Tax Morale and Personal Income Tax in Spain

Arbeitspapier

Linking Tax Morale and Personal Income Tax in Spain

Higher Tax and Less Work: An Optimal Response to Relative Income Concern

Arbeitspapier

Higher Tax and Less Work: An Optimal Response to Relative Income Concern

German income tax : personal income tax, corporate income tax and trade tax

German income tax : personal income tax, corporate income tax and trade tax

Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany

Konferenzbeitrag

Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany

Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?

Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?

Nice guys finish last: Are people with higher tax morale taxed more heavily?

Arbeitspapier

Nice guys finish last: Are people with higher tax morale taxed more heavily?

Nice guys finish last: Are people with higher tax morale taxed more heavily?

Arbeitspapier

Nice guys finish last: Are people with higher tax morale taxed more heavily?

Tax Morale

Arbeitspapier

Tax Morale

Efficient tax policy ranks education higher than saving

Efficient tax policy ranks education higher than saving

Efficient tax policy ranks education higher than saving

Arbeitspapier

Efficient tax policy ranks education higher than saving

Verbundene Objekte