Arbeitspapier
Tax Morality and Progressive Wage Tax
We analyze the impact of tax morality on progressive income (wage) taxation. We assume that transfers (cash-back) and public expenditures are financed from linear wage taxes. We derive the reported wages from individual utility maximization, when individuals obtain partial satisfaction from reporting wages (depending on their tax morality), and cannot be excluded from the use of public services. The government maximizes a utilitarian social welfare function, also taking into account the utility of public services. The major conjecture is illustrated by numerical examples: the optimal degree of redistribution and the size of the public services are increasing functions of the individuals' tax morality.
- ISBN
-
978-963-9796-92-8
- Sprache
-
Englisch
- Erschienen in
-
Series: IEHAS Discussion Papers ; No. MT-DP - 2010/5
- Klassifikation
-
Wirtschaft
Social Security and Public Pensions
Micro-Based Behavioral Economics: Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making‡
- Thema
-
tax moral
reporting earnings
progressive income tax
welfare economics
Steuermoral
Lohnsteuer
Wohlfahrtsökonomik
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Simonovits, András
- Ereignis
-
Veröffentlichung
- (wer)
-
Hungarian Academy of Sciences, Institute of Economics
- (wo)
-
Budapest
- (wann)
-
2010
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Simonovits, András
- Hungarian Academy of Sciences, Institute of Economics
Entstanden
- 2010
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