IDEAS home Printed from https://ideas.repec.org/a/pfi/pubfin/v45y1990i3p470-90.html
   My bibliography  Save this article

An Analysis of Optimal Taxation with Tax Evasion

Author

Listed:
  • Yamada, Masatoshi

Abstract

The problem of the optimal tax system in the presence of tax-evading behavior is analyzed. This paper provides the conclusion, assuming identical households and proportional income and sales taxes, that the optimum tax system depends critically on the households' attitude toward risk: the optimum may, depending on risk attitude, prescribe just one of the two taxes or a mix of the two. The problem of the optimal probability of auditing and penalty severity is also studied. Applicability and extension of the present analysis to other taxes are investigated as well.

Suggested Citation

  • Yamada, Masatoshi, 1990. "An Analysis of Optimal Taxation with Tax Evasion," Public Finance = Finances publiques, , vol. 45(3), pages 470-490.
    • Handle: RePEc:pfi:pubfin:v:45:y:1990:i:3:p:470-90
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sophia Delipalla, 2009. "Commodity Tax Structure And Informal Activity," Bulletin of Economic Research, Wiley Blackwell, vol. 61(3), pages 283-294, July.
    2. Hashimzade, Nigar & Huang, Zhanyi & Myles, Gareth D., 2010. "Tax fraud by firms and optimal auditing," International Review of Law and Economics, Elsevier, vol. 30(1), pages 10-17, March.
    3. Amitrajeet A. Batabyal & Hamid Beladi, 2010. "A Theoretical Analysis of Income Tax Evasion, Optimal Auditing, and Credibility in Developing Countries," Journal of Theoretical Politics, , vol. 22(1), pages 123-133, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pfi:pubfin:v:45:y:1990:i:3:p:470-90. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Christopher F. Baum (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.