Optimal observability in a linear income tax
We study the optimal observability of the tax base within the standard linear income tax problem, where observability is determined by the government's investment into the accurate measurement of the tax base.
Year of publication: |
2010
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---|---|
Authors: | Slemrod, Joel ; Traxler, Christian |
Published in: |
Economics Letters. - Elsevier, ISSN 0165-1765. - Vol. 108.2010, 2, p. 105-108
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Publisher: |
Elsevier |
Keywords: | Optimal linear income taxation Observability Tax enforcement |
Saved in:
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