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Non-Compliance under a Negative Income Tax


  • Martin Halla

    () (University of Linz IZA)

  • Friedrich Schneider

    () (University of Linz CESifo, CREMA & IZA)


In this note we model the individual decision on income underreporting in a system with a negative income tax. We show that a change in the tax rate has opposing effects on the compliance behavior of the poor and the rich.

Suggested Citation

  • Martin Halla & Friedrich Schneider, 2008. "Non-Compliance under a Negative Income Tax," Economics Bulletin, AccessEcon, vol. 8(8), pages 1-3.
  • Handle: RePEc:ebl:ecbull:eb-08h20001

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    negative income tax;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents


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