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Jointly Optimal Taxes and Enforcement Policies in Response to Tax Evasion

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  • Pierre Pestieau
  • Uri M. Possen
  • Steven M. Slutsky

Abstract

Assuming the government cannot fully observe either individual types or incomes and jointly picks optimal taxes and audit policies against evasion can significantly alter standard results from optimal income taxation and tax-evasion models, which treat these separately. We consider this when individuals differ in their risk preferences and incomes. Given the resulting complexity, supplementing analytic results with numerical analysis helps explain the structure of the resulting policies and how they change when the distribution of income or the revenue requirements of the government change. We do this analysis with and without audit errors and with incomes exogenous or affected by occupational choice. Copyright 2004 Blackwell Publishing Inc..

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Bibliographic Info

Article provided by Association for Public Economic Theory in its journal Journal of Public Economic Theory.

Volume (Year): 6 (2004)
Issue (Month): 2 (05)
Pages: 337-374

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Handle: RePEc:bla:jpbect:v:6:y:2004:i:2:p:337-374

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Cited by:
  1. 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.
  2. Johann K. Brunner & Paul Eckerstorfer & Susanne Pech, 2010. "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," Economics working papers 2010-04, Department of Economics, Johannes Kepler University Linz, Austria.
  3. Matsaganis, Manos & Benedek, Dóra & Flevotomou, Maria & Lelkes, Orsolya & Mantovani, Daniela & Nienadowska, Sylwia, 2010. "Distributional implications of income tax evasion in Greece, Hungary and Italy," MPRA Paper 21465, University Library of Munich, Germany.
  4. Manos Matsaganis & Maria Flevotomou, 2010. "Distributional Implications of Tax Evasion in Greece," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 31, Hellenic Observatory, LSE.
  5. Marceau, Nicolas & Mongrain, Steeve, 1999. "Dissuader le crime : un survol," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 123-147, mars-juin.
  6. Arguedas, C., 2005. "Pollution Standards, Costly Monitoring and Fines," Discussion Paper 2005-9, Tilburg University, Center for Economic Research.

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