decide between a 'registered' income, the realization of which will be known to the tax authority for sure, and an … 'unregistered' income that will only be known with some probability. This unregistered income comes from self-employment in the Tax … decide on whether reporting their income or not, knowing the risk of detection. The results show that (i) individuals evade …

attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …

-household heterogeneity in second earner labour supply, and of the resulting relationship between household income and the wellbeing of …

We study how rich shareholders can use their economic power to deregulate firms that they own, thus skewing the income … own shares in the productive sector and thus earn capital income. All vote over a linear tax rate on (labor and capital …) income whose proceeds are redistributed lump sum. Capital owners also lobby in order to ease the price cap imposed on the …

This paper extends the Mirrlees (1971) model of optimal non-linear income taxation with a monitoring technology that …, which increases if individuals earn a lower income (provide less work effort) or have a higher earning ability. We analyze … implemented. Monitoring of labor effort reduces the distortions created by income taxation and raises optimal marginal tax rates …

, income source and time preference. In contrast to the results of studies that introduce heterogeneity through different …

Many studies have estimated the effect of taxes on taxable income. To account for nonlinear taxes these studies either … income, conditional on a nonlinear budget set, allowing general heterogeneity and optimization error in taxable income. We … nonparametrically estimate the expected value of taxable income imposing all the restrictions of utility maximization and allowing for …