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. We characterize the optimal level of observability and derive a new expression for the optimal progressivity, which – in addition to the standard equity efficiency trade-off – accounts for the limited accuracy of an income tax system

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Year of publication:	2010
Authors:	Slemrod, Joel B. ; Traxler, Christian
Publisher:	[S.l.] : SSRN
Subject:	Theorie \| Theory \| Optimale Besteuerung \| Optimal taxation \| Einkommensteuertarif \| Income tax rate \| Außenprüfung \| Tax audit \| Besteuerungsverfahren \| Taxation procedure \| Verwaltungskosten \| Administrative costs \| Einkommensteuer \| Income tax

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Extent:	1 Online-Ressource (11 p)
Series:	MPI Collective Goods Preprint ; No. 2010/04
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 2010 erstellt
Other identifiers:	10.2139/ssrn.1534586 [DOI]
Classification:	H21 - Efficiency; Optimal Taxation ; H11 - Structure, Scope, and Performance of Government ; D8 - Information and Uncertainty
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014199206