Evasion Effects of Changing the Tax Mix

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Evasion Effects of Changing the Tax Mix

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Kesselman, Jonathan R

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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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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Claudio A. Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 North American Winter Meetings 56, Econometric Society. [Downloadable!]
Other versions:
- Claudio Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 Latin American Meetings 155, Econometric Society. [Downloadable!]
Ray, R., 1994. "The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India," Discussion Paper 108, Tilburg University, Center for Economic Research. [Downloadable!]
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. [Downloadable!]
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). [Downloadable!]
Tatom, John & Ott, Mack, 2006. "Money and Taxes: The Relationship Between Financial Sector Development and Taxation," MPRA Paper 4117, University Library of Munich, Germany. [Downloadable!]

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