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Evasion Effects of Changing the Tax Mix

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  • Kesselman, Jonathan R
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    Abstract

    This study assesses claims that shifting toward greater indirect taxes will reduce evasion, thereby improving the distribution of real net incomes and generating a 'fiscal dividend.' Practical considerations suggest that industry sectors that evade income taxes will also be strongly inclined to evade indirect taxes on their output. A general equilibrium analysis finds that changing the tax mix will have little or none of the claimed anti-evasion or distributional effects. Increased indirect taxes on evaders' consumption purchases will be shifted onto suppliers in the compliant sector. Evaders will end up evading less income taxes but evading more indirect taxes. Copyright 1993 by The Economic Society of Australia.

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    Bibliographic Info

    Article provided by The Economic Society of Australia in its journal The Economic Record.

    Volume (Year): 69 (1993)
    Issue (Month): 205 (June)
    Pages: 131-48

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    Handle: RePEc:bla:ecorec:v:69:y:1993:i:205:p:131-48

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    Cited by:
    1. Claudio A. Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 North American Winter Meetings 56, Econometric Society.
    2. Claudio A. Agostini(Georgetown University/Ilades), 2004. "Tax Interdependence in the U.S. States," Working Papers gueconwpa~04-04-11, Georgetown University, Department of Economics.
    3. Gordon, Roger H. & Bo Nielsen, Soren, 1997. "Tax evasion in an open economy:: Value-added vs. income taxation," Journal of Public Economics, Elsevier, vol. 66(2), pages 173-197, November.
    4. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
    5. Ratbek Dzhumashev & Emin Gahramanov, 2009. "A Stochastic Growth Model with Income Tax Evasion: Implications for Australia," Economics Series 2009_05, Deakin University, Faculty of Business and Law, School of Accounting, Economics and Finance.
    6. Tatom, John & Ott, Mack, 2006. "Money and Taxes: The Relationship Between Financial Sector Development and Taxation," MPRA Paper 4117, University Library of Munich, Germany.
    7. Ray, R., 1994. "The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India," Discussion Paper 1994-108, Tilburg University, Center for Economic Research.
    8. Mack Ott & John A. Tatom, 2006. "Money and Taxes - The Relation Between Financial Sector Development and Taxation," NFI Working Papers 2006-WP-09, Indiana State University, Scott College of Business, Networks Financial Institute.
    9. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
    10. repec:hal:journl:halshs-00195354 is not listed on IDEAS

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