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Reducing Current Taxes to Raise Future Revenue

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Author Info
Amihai Glazer () (Department of Economics, University of California-Irvine)

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Abstract

A government which raises taxes in the current period may induce workers to invest in finding ways to reduce their tax payments, and so may reduce the government's ability to raise revenue in the future. Therefore, a government that fears it may have to raise much revenue in the future may set taxes in the current period at a lower level than that which would maximize revenue, or that would maximize social welfare in that period.

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File URL: http://www.economics.uci.edu/docs/2008-09/glazer-14.pdf
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Publisher Info
Paper provided by University of California-Irvine, Department of Economics in its series Working Papers with number 080914.

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Length: 11 pages
Date of creation: Dec 2008
Date of revision:
Handle: RePEc:irv:wpaper:080914

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Postal: Irvine, CA 92697-3125
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Related research
Keywords: Tax evasion; Intertemporal taxation;

Find related papers by JEL classification:
H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
H60 - Public Economics - - National Budget, Deficit, and Debt - - - General

This paper has been announced in the following NEP Reports:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
  2. Barro, Robert J, 1979. "On the Determination of the Public Debt," Journal of Political Economy, University of Chicago Press, vol. 87(5), pages 940-71, October. [Downloadable!] (restricted)
  3. Christina D. Romer & David H. Romer, 2007. "Do Tax Cuts Starve the Beast: The Effect of Tax Changes on Government Spending," NBER Working Papers 13548, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  4. Bruno Frey & Friedrich Schneider, 2000. "Informal and underground economy," Economics working papers 2000-04, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
  5. David E. A. Giles, & Patrick J. Caragata, 1999. "The Learning Path of the Hidden Economy: The Tax Burden and Tax Evasion in New Zealand," Econometrics Working Papers 9904, Department of Economics, University of Victoria. [Downloadable!]
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  6. Svensson, Jakob, 1998. "Investment, property rights and political instability: Theory and evidence," European Economic Review, Elsevier, vol. 42(7), pages 1317-1341, July. [Downloadable!] (restricted)
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This page was last updated on 2009-11-22.

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