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Tax Evasion and Tax Progressivity

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Author Info

  • Laszlo Goerke

    (University of Mainz)

Abstract

In a pure tax evasion framework in which the monetary penalty is a function of the evaded tax, more progressive income taxes will reduce tax evasion if income has to be declared. However, if tax payments have to be declared, higher tax progressivity will have no effects. Thus, the relationship between tax evasion and tax progressivity depends on whether income or taxes have to be divulged to tax authorities. If the fine is a function of undeclared income, higher tax progressivity will always raise evasion.

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Bibliographic Info

Article provided by in its journal Public Finance Review.

Volume (Year): 31 (2003)
Issue (Month): 2 (March)
Pages: 189-203

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Handle: RePEc:sae:pubfin:v:31:y:2003:i:2:p:189-203

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Related research

Keywords: income declaration; fine function; tax declaration; tax evasion; tax progressivity;

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Cited by:
  1. Laszlo Goerke, 2013. "Relative Consumption and Tax Evasion," CESifo Working Paper Series 4077, CESifo Group Munich.
  2. repec:ebl:ecbull:v:8:y:2004:i:5:p:1-9 is not listed on IDEAS
  3. Rainald Borck, 2004. "Income Tax Evasion and the Penalty Structure," Economics Bulletin, AccessEcon, vol. 8(5), pages 1-9.
  4. Laszlo Goerke, 2014. "Income Tax Buyouts and Income Tax Evasion," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU) 201401, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).

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