Arbeitspapier
Welfare Improving Tax Evasion
We study optimal income taxation in a framework where one's willingness to report his income truthfully is positively correlated with his type. We show that allowing low-productivity types to cheat leads to Pareto-superior outcomes as compared to deterring them, even if audits can be performed costlessly. When there is no cheating, redistribution takes place on first- and second-best frontiers and can never make low-ability types more well-off than high-ability types. Letting low-ability types cheat allows first-best redistribution up to a limit at which low-ability types are better off than high-ability types.
- Sprache
-
Englisch
- Erschienen in
-
Series: IZA Discussion Papers ; No. 13483
- Klassifikation
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
Taxation and Subsidies: Efficiency; Optimal Taxation
Tax Evasion and Avoidance
- Thema
-
optimal taxation
tax evasion
audits
welfare-improving
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Canta, Chiara
Cremer, Helmuth
Gahvari, Firouz
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute of Labor Economics (IZA)
- (wo)
-
Bonn
- (wann)
-
2020
- 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.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Canta, Chiara
- Cremer, Helmuth
- Gahvari, Firouz
- Institute of Labor Economics (IZA)
Entstanden
- 2020
Ähnliche Objekte (12)
Income tax evasion: Tax elasticity, welfare, and revenue
Tax Uncertainty and Welfare-Improving Tax Disputes
Fair tax evasion
Timing Tax Evasion
Tax Progressivity and Tax Evasion
Tax evasion by firms
Tax evasion by individuals
Productivity and Tax Evasion
Tax evasion and trust
Tax Evasion and Inequality
Tax evasion and competition
Tax overpayments, tax evasion, and book-tax differences
Income tax evasion: Tax elasticity, welfare, and revenue
Tax Uncertainty and Welfare-Improving Tax Disputes
Fair tax evasion
Timing Tax Evasion
Tax Progressivity and Tax Evasion
Tax evasion by firms
Tax evasion by individuals
Productivity and Tax Evasion
Tax evasion and trust
Tax Evasion and Inequality
Tax evasion and competition
Tax overpayments, tax evasion, and book-tax differences
Income tax evasion: Tax elasticity, welfare, and revenue
Tax Uncertainty and Welfare-Improving Tax Disputes
Fair tax evasion
Timing Tax Evasion
Tax Progressivity and Tax Evasion
Tax evasion by firms
Tax evasion by individuals
Productivity and Tax Evasion
Tax evasion and trust
Tax Evasion and Inequality
Tax evasion and competition