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Imperfect Tax Compliance and the Optimal Provision of Public Goods

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  • Alessandro Balestrino

    (University of Pisa, and ChilD, Turin, Italy)

  • Umberto Galmarini

    (University of Insubria, Como, and Catholic University of Milan, Italy)

Abstract

Our 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

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Bibliographic Info

Article provided by Wiley Blackwell in its journal Bulletin of Economic Research.

Volume (Year): 55 (2003)
Issue (Month): 1 (January)
Pages: 37-52

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Handle: RePEc:bla:buecrs:v:55:y:2003:i:1:p:37-52

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Cited by:
  1. Traxler, Christian, 2012. "Majority voting and the welfare implications of tax avoidance," Journal of Public Economics, Elsevier, vol. 96(1), pages 1-9.
  2. Laszlo Goerke, 2007. "Corporate and personal income tax declarations," International Tax and Public Finance, Springer, vol. 14(3), pages 281-292, June.
  3. Alessandro Balestrino, 2012. "Kind of Black: The Musicians' Labour Market in Italy," LABOUR, CEIS, vol. 26(4), pages 472-491, December.
  4. 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.
  5. 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.
  6. 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.
  7. Alessandro Balestrino & Umberto Galmarini, 2005. "On the Redistributive Properties of Presumptive Taxation," CESifo Working Paper Series 1381, CESifo Group Munich.
  8. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
  9. 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.

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