Optimal income taxation with tax avoidance
نویسندگان
چکیده
We determine the optimal income tax schedule when individuals have possibility of avoiding paying taxes. Considering a convex concealment cost function, we find that subset individuals, located in interior distribution, should be allowed to avoid taxes, provided marginal first euro is sufficiently small. This contrasts with results Grochulski who shows that, using subadditive all report their true income. also provide characterization curve.
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ژورنال
عنوان ژورنال: Journal of Public Economic Theory
سال: 2021
ISSN: ['1097-3923', '1467-9779']
DOI: https://doi.org/10.1111/jpet.12495