DIVISION OF THE HUMANITIES AND SOCIAL SCIENCES CALIFORNIA INSTITUTE OF TECHNOLOGY PASADENA, CALIFORNIA 91125 A General Characterization of Optimal Income Taxation and Enforcement

نویسندگان

  • Parkash Chander
  • Louis Wilde
  • Luis Corchon
  • Rajeeva Karandikar
  • John Ledyard
  • Dilip Mookherjee
چکیده

This paper develops a general approach to characterizing optimal income tax enforce­ ment. Our analysis clarifies the nature of the interplay between tax rates, audit prob­ abilities, and penalties for misreporting. In particular, it is shown that for a variety of objective functions for the principal the optimal tax schedule is in general concave (at least weakly) and monotonic; the marginal tax rates determine the audit probabilities; and less harsh penalties lead to higher enforcement costs. Our results imply that there exists a tradeoff between equity and efficiency considerations in the enforcement context which is similar to that in the moral hazard context for tax policy.

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تاریخ انتشار 2006