IDEAS home Printed from https://ideas.repec.org/a/taf/apeclt/v26y2019i13p1092-1099.html
   My bibliography  Save this article

Public policy for reducing tax evasion: implications of the Yule–Simpson paradox

Author

Listed:
  • Yuval Arbel
  • Chaim Fialkoff
  • Amichai Kerner

Abstract

The current study exhibits a new implication of the Yule–Simpson paradox with public policy repercussions. We construct Laffer curves of local property tax collection based on aggregated data and group division to residential land uses in Jerusalem. Results indicate that based on aggregated (dis-aggregated) data, the location of owner-occupiers and renters who pay a relatively high rate tariff will be on the upward-sloping (downward-sloping) part of the Laffer curve. Consequently, statistical test outcomes support Laffer’s controversial claim that for the few upper-brackets taxpayers, an efficient collection is associated with tax reduction rather than tax increase.

Suggested Citation

  • Yuval Arbel & Chaim Fialkoff & Amichai Kerner, 2019. "Public policy for reducing tax evasion: implications of the Yule–Simpson paradox," Applied Economics Letters, Taylor & Francis Journals, vol. 26(13), pages 1092-1099, July.
    • Handle: RePEc:taf:apeclt:v:26:y:2019:i:13:p:1092-1099
    DOI: 10.1080/13504851.2018.1537471
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/13504851.2018.1537471
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/13504851.2018.1537471?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:apeclt:v:26:y:2019:i:13:p:1092-1099. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAEL20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.