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Tax Arbitrage and Labor Supply

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Author Info

  • Agell, Jonas

    ()
    (Department of Economics)

  • Persson, Mats

    (Institute for International Economic Studies)

Abstract

We examine how tax avoidance in the form of trade in well-functioning asset markets affects the basic labor supply model. We show that tax arbitrage has dramatic implications for positive, normative and econometric analysis of how taxes affect work incentives.

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Bibliographic Info

Paper provided by Uppsala University, Department of Economics in its series Working Paper Series with number 1997:26.

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Length: 34 pages
Date of creation: 07 Nov 1997
Date of revision:
Publication status: Published in Journal of Public Economics, 2000, pages 3-24.
Handle: RePEc:hhs:uunewp:1997_026

Contact details of provider:
Postal: Department of Economics, Uppsala University, P. O. Box 513, SE-751 20 Uppsala, Sweden
Phone: + 46 18 471 25 00
Fax: + 46 18 471 14 78
Email:
Web page: http://www.nek.uu.se/
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Related research

Keywords: Labor supply; progressive income taxation; tax arbitrage;

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References

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  32. Munro, A., 1998. "Constraints on Non-Linear Pricing and Taxation," University of East Anglia Discussion Papers in Economics 9805, School of Economics, University of East Anglia, Norwich, UK..
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