Imperfect Tax Compliance and the Optimal Provision of Public Goods
AbstractOur aim in this paper is to investigate whether the presence of imperfect income tax compliance affects the optimal provision of public goods within a framework in which public expenditure is financed by a general income tax that also accomplishes redistributive goals. We first derive the income tax structure, and then a generalized Samuelson rule. We argue that, under imperfect income tax compliance, it is desirable to distort public--good supply downwards, in the sense that the sum of marginal rates of substitution between public and private consumption must exceed their marginal rate of transformation. Copyright Blackwell Publishing Ltd and the Board of Trustees of the Bulletin of Economic Research 2003
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Wiley Blackwell in its journal Bulletin of Economic Research.
Volume (Year): 55 (2003)
Issue (Month): 1 (January)
Contact details of provider:
Web page: http://www.blackwellpublishing.com/journal.asp?ref=0307-3378
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Balestrino, Alessandro, 2010. "Tax avoidance and the endogenous formation of social norms," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(5), pages 601-609, October.
- Martin Besfamille & Cecilia Parlatore Siritto, 2009.
"Modernization of Tax Administrations and Optimal Fiscal Policies,"
Department of Economics Working Papers
2009-07, Universidad Torcuato Di Tella.
- Martin Besfamille & Cecilia Parlatore Siritto, 2009. "Modernization of Tax Administrations and Optimal Fiscal Policies," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(6), pages 897-926, December.
- Alessandro Balestrino, .
"Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect,"
EPRU Working Paper Series
05-15, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, revised Dec 2005.
- Alessandro Balestrino, 2009. "Tax avoidance, endogenous social norms, and the comparison income effect," CHILD Working Papers wp15_09, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
- Alessandro Balestrino, 2006. "Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect," CESifo Working Paper Series 1758, CESifo Group Munich.
- James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
- Alessandro Balestrino, 2012.
"Kind of Black: The Musicians' Labour Market in Italy,"
CEIS, vol. 26(4), pages 472-491, December.
- Alessandro Balestrino, 2009. "Kind of Black: The Musicians' Labour Market in Italy," CESifo Working Paper Series 2769, CESifo Group Munich.
- Laszlo Goerke, 2006.
"Corporate and Personal Income Tax Declarations,"
CESifo Working Paper Series
1781, CESifo Group Munich.
- Alessandro Balestrino & Umberto Galmarini, 2005. "On the Redistributive Properties of Presumptive Taxation," CESifo Working Paper Series 1381, CESifo Group Munich.
- Christian Traxler, 2009.
"Majority Voting and the Welfare Implications of Tax Avoidance,"
Working Paper Series of the Max Planck Institute for Research on Collective Goods
2009_22, Max Planck Institute for Research on Collective Goods.
- Traxler, Christian, 2012. "Majority voting and the welfare implications of tax avoidance," Journal of Public Economics, Elsevier, vol. 96(1), pages 1-9.
- James, Simon & Edwards, Alison, 2008. "Developing Tax Policy in a Complex and Changing World," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 35-53, March.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley-Blackwell Digital Licensing) or (Christopher F. Baum).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.