Agell, Jonas () (Department of Economics) Persson, Mats () (Institute for International Economic Studies) Sacklén, Hans (Trade Union Institute for Economic Research)
Abstract
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead to huge errors when predicting how tax reform affects labor supply tax revenue, and the welfare cost of taxation. In conclusion we argue that our model may explain a number of otherwise hard to understand dimensions of tax payer response.
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Publisher Info
Paper provided by Uppsala University, Department of Economics in its series Working Paper Series with number
1999:16.
Length: 34 pages Date of creation: 28 Sep 1999 Date of revision: Publication status: Published in European Journal of Political Economy, 2004, pages 963-982. Handle: RePEc:hhs:uunewp:1999_016
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Find related papers by JEL classification: H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
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