Balle, Salvador; Mangiavacchi, Lucia; Piccoli, Luca; … - Departament d'Economia Aplicada, Facultat de Ciències … - 2015
The present work studies optimal taxation of labour income when taxpayers are allowed to evade taxes. The analysis is conducted within a general non-linear tax framework, providing a characterisation of the solution for risk-neutral and risk-averse agents. For risk-neutral agents the optimal...