Evasion Effects of Changing the Tax Mix
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.
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Volume (Year): 69 (1993)
Issue (Month): 205 (June)
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