Similar Search Results

Why Brennan and Buchanan are wrong (after all)

Apolte, Thomas - 2007

In their book The Power to Tax, Brennan and Buchanan have pointed to a central weakness of the traditional theory of … public finance and especially of the theory of optimal taxation: This approach overlooked the problem of governmental power … theory appears to be once the problem of power is considered. Nevertheless, Brennan and Buchanan's suggestions for …

Persistent link: https://www.econbiz.de/10010298416

Tax avoidance, tax evasion, and tax flight: Do legal differences matter?

Schneider, Friedrich; Kirchler, Erich; Maciejovsky, Boris - 2001

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as...

Persistent link: https://www.econbiz.de/10010294588

Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality

Méder, Zsombor Z.; Simonovits, András; Vincze, János - 2012

We study a family of models of tax evasion, where a flat-rate tax finances only the provision of public goods, neglecting audits and wage differences. We focus on the comparison of two modeling approaches. The first is based on optimizing agents, who are endowed with social preferences, their...

Persistent link: https://www.econbiz.de/10010494496

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

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

Higher tax morale implies a higher optimal income tax rate

Simonovits, András - 2011

We analyze the impact of (exogenous) tax morale on the optimal design of progressive income taxation. In our model, only universal basic income (transfer) is financed from a linear income tax and the financing of public goods is neglected. Each individual supplies labor and (un)declares earning,...

Persistent link: https://www.econbiz.de/10010494486

Does higher tax morale imply higher optimal labor income tax rate?

Simonovits, András - 2012

We analyze the impact of tax morale on the optimal progressive labor income taxation. Only universal basic income is financed from a linear tax and the financing of public goods is neglected. Each individual supplies labor and (un)declares earning, depending on his labor disutility and tax...

Persistent link: https://www.econbiz.de/10010494505

Tax morale and optimal taxation

Gueth, Werner; Sausgruber, Rupert - 2004

We study experimentally how taxpayers choose between two tax regimes to fund a public good. The first-best tax regime imposes a general, distortion-free income tax. However, this tax cannot be enforced. The second-best alternative supplements the income tax by a specific commodity tax. This tax...

Persistent link: https://www.econbiz.de/10010261266

Design of partial population experiments with an application to spillovers in tax compliance

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2023

We develop a framework to conduct experiments for estimating direct and spillover effects when units are grouped into mutually exclusive clusters. Crucially, our framework accounts for heterogeneous treatment effects across clusters and heterogeneous cluster sizes, which are pervasive in...

Persistent link: https://www.econbiz.de/10014480468

Design of two-stage experiments with an application to spillovers in tax compliance

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2022

We set up a framework to conduct experiments for estimating spillover effects when units are grouped into mutually exclusive clusters. We improve upon existing methods by allowing for heteroskedasticity, intra-cluster correlation and cluster size heterogeneity, which are typically ignored when...

Persistent link: https://www.econbiz.de/10014480615

1
2
3
4
5
6
7
8
9
10
Next
Last