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Economic Effects of Taxing Closed Corporations under a Dual Income Tax

Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2001

Under the Nordic dual income tax system, the taxpayer's total tax bill depends not only on his total income but also on the division of that income between capital income and labor income. This has created new room for tax avoidance, especially for active owners of (closed) corporations. For...

Persistent link: https://www.econbiz.de/10010321734

Tax Avoidance and Intra-Family Transfers

Nordblom, Katarina; Ohlsson, Henry - 2005

To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration (unification) of the different transfers taxes affect tax avoidance? These issues are important for families and their welfare, as well as for governments and their possibilities of...

Persistent link: https://www.econbiz.de/10010321612

Labor Supply Prediction when Tax Avoidance Matters

Agell, Jonas; Persson, Mats; Sacklén, Hans - 1999

We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead to huge errors when predicting how tax...

Persistent link: https://www.econbiz.de/10010321817

Majority voting and the welfare implications of tax avoidance

Traxler, Christian - 2009

A benchmark result in the political economy of taxation is that majority voting over a linear income tax schedule will result in an inefficiently high tax rate whenever the median voter has a below average income. The present paper examines the role of tax avoidance for this welfare assessment....

Persistent link: https://www.econbiz.de/10010266986

A problem shared is a problem halved? Risky tax avoidance decisions and intra-group payoff conflict

Matthaei, Eva Kristina; Kiesewetter, Dirk - 2020

This paper investigates the dynamics of group decisions regarding risky tax avoidance strategies using a laboratory experiment. To identify the causes of risk taking by groups, we compare individual to group decisions in three scenarios. The first scenario allocates payoffs from group decisions...

Persistent link: https://www.econbiz.de/10012230963

Voting over tax schedules in the presence of tax avoidance

Roine, Jesper - 2003

This paper reconsiders the classical problem of majority voting over tax schedules, adding the possibility to avoid taxes. In this setting preferences over tax schedules are not determined by earned income, but rather by taxable income, which depends on the joint decisions of labor supply and...

Persistent link: https://www.econbiz.de/10010281397

Fair tax evasion

Barth, Erling; Cappelen, Alexander W.; Ognedal, Tone - 2006

In this paper we analyse how fairness considerations, in particular considerations of just income distribution, affect whether or not people believe tax evasion can be justified and their willingness to engage in tax evasion. Using data from the Norwegian “Hidden Labour Market Survey” we...

Persistent link: https://www.econbiz.de/10010284504

On the redistributive properties of presumptive taxation

Balestrino, Alessandro; Galmarini, Umberto - 2005

Presumptive taxation, in which an income proxy is used as tax base, has been and is still used today in countries with very diverse situations - developing, transition and developed countries. Usually, this form of taxation is thought of as a revenue-raising device in presence of widespread...

Persistent link: https://www.econbiz.de/10010261125

Mutual versus stock insurers: Fair premium, capital, and solvency

Laux, Christian; Muermann, Alexander - 2006

Mutual insurance companies and stock insurance companies are different forms of organized risk sharing: policyholders … necessary for a stock insurer to offer insurance at a fair premium, but not for a mutual. In the presence of an ownermanager …

Persistent link: https://www.econbiz.de/10010298340

Dynamic Insurance and Adverse Selection

Janssen, Maarten C.W.; Karamychev, Vladimir A. - 2001

We take a dynamic perspective on insurance markets under adverseselection and study a generalized Rothschildand … dynamic contracts. An unconditional dynamiccontract has insurance companies offeringcontracts where the terms of the contract … on individualpast performance (like in car insurances). Weinvestigate whether allowing insurance companies to offer …

Persistent link: https://www.econbiz.de/10010324841

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