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Audit misperception, tax complicance, and optimal uncertainty
Kim, Youngse - In: Journal of public economic theory 7 (2005) 3, pp. 521-541
Persistent link: https://www.econbiz.de/10003103299
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Cost uncertainty and taxpayer compliance
Caballé, Jordi; Panadés i Martí, Judith - In: International tax and public finance 12 (2005) 3, pp. 239-263
Persistent link: https://www.econbiz.de/10002889950
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Optimism, pessimism, audit uncertainty, and tax compliance
Lee, Kangoh - In: The B.E. journal of theoretical economics 18 (2018) 1, pp. 1-12
Persistent link: https://www.econbiz.de/10011869109
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A stronger measure of risk aversion and a general characterization of optimal income tax enforcement
Chander, Parkash - 1998
Persistent link: https://www.econbiz.de/10000988693
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Uncertainty resolution in tax experiments : why waiting for an audit increases compliance
Muehlbacher, Stephan; Mittone, Luigi; Kastlunger, Barbara; … - In: The journal of socio-economics 41 (2012) 3, pp. 289-291
Persistent link: https://www.econbiz.de/10009665143
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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - 2015
We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is independent of the social welfare function and...
Persistent link: https://www.econbiz.de/10011283108
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Education, disappointment and optimal policy
Anderberg, Dan; Cerrone, Claudia - 2014
potentially loss averse around their expected outcome make risky investments in education and we draw on optimal tax theory to …
Persistent link: https://www.econbiz.de/10010467858
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A unified framework for optimal taxation with undiversifiable risk
Panousi, Vasia; Reis, Catarina - In: Macroeconomic dynamics 25 (2021) 6, pp. 1331-1345
Persistent link: https://www.econbiz.de/10012618215
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Welfare-improving consumption tax in the presence of a wage tax under idiosyncratic returns from investment and incomplete markets
Naitō, Hisahiro - In: FinanzArchiv : European journal of public finance 74 (2018) 3, pp. 361-375
Persistent link: https://www.econbiz.de/10011955518
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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - In: Journal of public economics 146 (2017), pp. 58-78
Persistent link: https://www.econbiz.de/10011823402