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Tax Evasion And Relative Contribution

Author

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  • Judith Panadés i Martí

    (Unitat de Fonaments de l'Anàlisi Econòmica Universitat Autònoma de Barcelona)

Abstract

. This paper analyzes the relationship between tax rate levels and tax evasion in a context where the utility of a taxpayer depends on both his own consumption and his relative position with respect to the average declared income of the economy. In this framework, if the taxpayer declares an amount of his income greater (smaller) than the average of the economy, his utility will decrease (increase). I show that if the externality from the others' declared income is large enough, then an increase in the tax rate leads to more evasion.

Suggested Citation

  • Judith Panadés i Martí, "undated". "Tax Evasion And Relative Contribution," Working Papers 18-02 Classification-JEL , Instituto de Estudios Fiscales.
    • Handle: RePEc:hpe:wpaper:y:2002:i:18
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    File URL: http://www.ief.es/documentos/recursos/publicaciones/papeles_trabajo/2002_18.pdf
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    Cited by:

    1. Sokolovskyi, Dmytro & Sokolovska, Olena, 2016. "Tax burden optimization on economic agents by modeling interaction in the taxation system," MPRA Paper 71110, University Library of Munich, Germany, revised 05 May 2016.

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    Keywords

    Tax evasion; relative tax contribution;

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