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Optimal observability in a linear income tax

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  • Slemrod, Joel
  • Traxler, Christian

Abstract

We study the optimal observability of the tax base within the standard linear income tax problem, where observability is determined by the government's investment into the accurate measurement of the tax base.

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File URL: http://www.sciencedirect.com/science/article/B6V84-5009P5X-1/2/3fbeaa9ec1e8717fd8031d3680ef19bf
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Bibliographic Info

Article provided by Elsevier in its journal Economics Letters.

Volume (Year): 108 (2010)
Issue (Month): 2 (August)
Pages: 105-108

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Handle: RePEc:eee:ecolet:v:108:y:2010:i:2:p:105-108

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Web page: http://www.elsevier.com/locate/ecolet

Related research

Keywords: Optimal linear income taxation Observability Tax enforcement;

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References

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  1. Hellwig, Martin F., 2007. "The undesirability of randomized income taxation under decreasing risk aversion," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 791-816, April.
  2. Stern, Nicholas, 1982. "Optimum taxation with errors in administration," Journal of Public Economics, Elsevier, vol. 17(2), pages 181-211, March.
  3. Dagobert L. Brito & Jonathan H. Hamilton & Steven M. Slutsky & Joseph E. Stiglitz, 1995. "Randomization in Optimal Income Tax Schedules," NBER Working Papers 3289, National Bureau of Economic Research, Inc.
  4. Suzanne Scotchmer & Joel Slemrod, 1988. "Randomness in Tax Enforcement," NBER Working Papers 2512, National Bureau of Economic Research, Inc.
  5. Weiss, Laurence, 1976. "The Desirability of Cheating Incentives and Randomness in the Optimal Income Tax," Journal of Political Economy, University of Chicago Press, vol. 84(6), pages 1343-52, December.
  6. Reinganum, Jennifer F & Wilde, Louis L, 1988. "A Note on Enforcement Uncertainty and Taxpayer Compliance," The Quarterly Journal of Economics, MIT Press, vol. 103(4), pages 793-98, November.
  7. Kopczuk, Wojciech, 2001. "Redistribution when avoidance behavior is heterogeneous," Journal of Public Economics, Elsevier, vol. 81(1), pages 51-71, July.
  8. Louis Kaplow, 1999. "Accuracy, Complexity, and the Income Tax," NBER Working Papers 4631, National Bureau of Economic Research, Inc.
  9. Pestieau, Pierre & Possen, Uri M. & Slutsky, Steven M., 1998. "The value of explicit randomization in the tax code," Journal of Public Economics, Elsevier, vol. 67(1), pages 87-103, January.
  10. Dixit, Avinash K & Sandmo, Angar, 1977. " Some Simplified Formulae for Optimal Income Taxation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 79(4), pages 417-23.
  11. Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
  12. Scotchmer, Suzanne, 1989. "Who profits from taxpayer confusion?," Economics Letters, Elsevier, vol. 29(1), pages 49-55.
  13. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
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Citations

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Cited by:
  1. Stéphane Gauthier & Guy Laroque, 2011. "On the value of randomization," Documents de travail du Centre d'Economie de la Sorbonne 11062r, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, revised Sep 2012.
  2. 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.

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