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Trading Off Tax Distortion and Tax Evasion
| Content Provider | Semantic Scholar |
|---|---|
| Author | Richter Boadway, Robin |
| Copyright Year | 2001 |
| Abstract | Tax evasion is modeled as a risky activity and integrated into a standard problem of optimal tax design. It is shown that there is a trade off between reducing tax evasion and reducing tax distortion. Thus it is efficient to supplement a broad-based wage tax by a tax on specific consumption if the former is evaded and the latter not. The optimal tax structure can be characterized by an explicit formula. JEL Classification: H26, H21. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://www.econstor.eu/bitstream/10419/75761/1/cesifo_wp505.pdf |
| Alternate Webpage(s) | http://qed.econ.queensu.ca/pub/faculty/boadway/evasion-august-03.pdf |
| Language | English |
| Access Restriction | Open |
| Subject Keyword | Distortion Evasion (network security) |
| Content Type | Text |
| Resource Type | Article |
