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Evasion Effects of Changing the Tax Mix

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  • Kesselman, Jonathan R

Abstract

This study assesses claims that shifting toward greater indirect taxes will reduce evasion, thereby improving the distribution of real net incomes and generating a 'fiscal dividend.' Practical considerations suggest that industry sectors that evade income taxes will also be strongly inclined to evade indirect taxes on their output. A general equilibrium analysis finds that changing the tax mix will have little or none of the claimed anti-evasion or distributional effects. Increased indirect taxes on evaders' consumption purchases will be shifted onto suppliers in the compliant sector. Evaders will end up evading less income taxes but evading more indirect taxes. Copyright 1993 by The Economic Society of Australia.

Suggested Citation

  • Kesselman, Jonathan R, 1993. "Evasion Effects of Changing the Tax Mix," The Economic Record, The Economic Society of Australia, vol. 69(205), pages 131-148, June.
  • Handle: RePEc:bla:ecorec:v:69:y:1993:i:205:p:131-48
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    Citations

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    Cited by:

    1. Claudio Agostini, "undated". "Tax Interdependence in the U.S. States," ILADES-Georgetown University Working Papers inv151, Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines.
    2. J. Freebairn, 1997. "1997 Shann Memorial Lecture: Options & Prospects for Taxation Reform," Economics Discussion / Working Papers 97-20, The University of Western Australia, Department of Economics.
    3. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
    4. Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011. "Direct versus Indirect Taxation: Trends, Theory, and Economic Significance," Chapters,in: The Elgar Guide to Tax Systems, chapter 2 Edward Elgar Publishing.
    5. Tatom, John & Ott, Mack, 2006. "Money and Taxes: The Relationship Between Financial Sector Development and Taxation," MPRA Paper 4117, University Library of Munich, Germany.
    6. Mack Ott & John A. Tatom, 2006. "Money and Taxes - The Relation Between Financial Sector Development and Taxation," NFI Working Papers 2006-WP-09, Indiana State University, Scott College of Business, Networks Financial Institute.
    7. Ray, R., 1994. "The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India," Discussion Paper 1994-108, Tilburg University, Center for Economic Research.
    8. Claudio A. Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 North American Winter Meetings 56, Econometric Society.
    9. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
    10. Gordon, Roger H. & Bo Nielsen, Soren, 1997. "Tax evasion in an open economy:: Value-added vs. income taxation," Journal of Public Economics, Elsevier, vol. 66(2), pages 173-197, November.
    11. Mack Ott & John A. Tatom, 2016. "Government Finance and the Demand for Money—The Relation between Taxation and the Acceptability of Fiat Money," Economic Notes, Banca Monte dei Paschi di Siena SpA, vol. 45(1), pages 53-77, February.

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