Tax avoidance and commodity tax differentiation
Author
Abstract
Suggested Citation
Note: View the original document on HAL open archive server: https://hal.science/hal-05039022v1
Download full text from publisher
Other versions of this item:
- Cremer, Helmuth & Casamatta, Georges, 2025. "Tax avoidance and commodity tax differentiation," TSE Working Papers 25-1636, Toulouse School of Economics (TSE).
References listed on IDEAS
- Sandmo, Agnar, 1974. "A Note on the Structure of Optimal Taxation," American Economic Review, American Economic Association, vol. 64(4), pages 701-706, September.
- Naito, Hisahiro, 1999. "Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency," Journal of Public Economics, Elsevier, vol. 71(2), pages 165-188, February.
- Slemrod, Joel, 1995. "Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986," American Economic Review, American Economic Association, vol. 85(2), pages 175-180, May.
- Joel Slemrod, 2001.
"A General Model of the Behavioral Response to Taxation,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(2), pages 119-128, March.
- Joel Slemrod, 1998. "A General Model of the Behavioral Response to Taxation," NBER Working Papers 6582, National Bureau of Economic Research, Inc.
- Gordon Anderson & Richard Blundell, 1983. "Testing Restrictions in a Flexible Dynamic Demand System: An Application to Consumers' Expenditure in Canada," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 50(3), pages 397-410.
- Doligalski, Paweł & Rojas, Luis E., 2023.
"Optimal redistribution with a shadow economy,"
Theoretical Economics, Econometric Society, vol. 18(2), May.
- Doligalski, Pawel; Rojas, Luis E., 2016. "Optimal Redistribution with a Shadow Economy," Economics Working Papers ECO2016/11, European University Institute.
- Pawel Doligalski & Luis E. Rojas, 2018. "Optimal Redistribution with a Shadow Economy," Bristol Economics Discussion Papers 18/695, School of Economics, University of Bristol, UK.
- Deaton,Angus & Muellbauer,John, 1980. "Economics and Consumer Behavior," Cambridge Books, Cambridge University Press, number 9780521296762, Enero.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Jesper Roine, 2006.
"The political economics of not paying taxes,"
Public Choice, Springer, vol. 126(1), pages 107-134, January.
- Roine, Jesper, 2003. "The political economics of not paying taxes," SSE/EFI Working Paper Series in Economics and Finance 530, Stockholm School of Economics.
- Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
- Jacobs, Bas & Boadway, Robin, 2014.
"Optimal linear commodity taxation under optimal non-linear income taxation,"
Journal of Public Economics, Elsevier, vol. 117(C), pages 201-210.
- Bas Jacobs & Robin Boadway, 2013. "Optimal Linear Commodity Taxation under Optimal Non-Linear Income Taxation," CESifo Working Paper Series 4142, CESifo.
- Cremer, Helmuth & Pestieau, Pierre & Rochet, Jean-Charles, 2001.
"Direct versus Indirect Taxation: The Design of the Tax Structure Revisted,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 42(3), pages 781-799, August.
- CREMER, Helmuth & PESTIEAU, Pierre & ROCHET, Jean-Charles, 1999. "Direct versus indirect taxation: the design of the tax structure revisited," LIDAM Discussion Papers CORE 1999010, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- CREMER, Helmuth & PESTIEAU , Pierre & ROCHET, Jean-Charles, 2001. "Direct versus indirect taxation: the design of the tax structure revisited," LIDAM Reprints CORE 1528, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Georges Casamatta, 2023. "Optimal income taxation with tax avoidance and endogenous labour supply," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 913-939, August.
- Slemrod, Joel & Kopczuk, Wojciech, 2002.
"The optimal elasticity of taxable income,"
Journal of Public Economics, Elsevier, vol. 84(1), pages 91-112, April.
- Joel Slemrod & Wojciech Kopczuk, 2000. "The Optimal Elasticity of Taxable Income," NBER Working Papers 7922, National Bureau of Economic Research, Inc.
- Cremer, Helmuth & Gahvari, Firouz, 1993. "Tax evasion and optimal commodity taxation," Journal of Public Economics, Elsevier, vol. 50(2), pages 261-275, February.
- Christiansen, Vidar, 1984. "Which commodity taxes should supplement the income tax?," Journal of Public Economics, Elsevier, vol. 24(2), pages 195-220, July.
- Georges Casamatta, 2023. "Optimal income taxation with tax avoidance and endogenous labor supply," Post-Print hal-04015963, HAL.
- Selin, Håkan & Simula, Laurent, 2020.
"Income shifting as income creation?,"
Journal of Public Economics, Elsevier, vol. 182(C).
- Hakan Selin & Laurent Simula, 2020. "Income shifting as income creation," Post-Print halshs-02390334, HAL.
- Borys Grochulski, 2007. "Optimal nonlinear income taxation with costly tax avoidance," Economic Quarterly, Federal Reserve Bank of Richmond, vol. 93(Win), pages 77-109.
- J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
- Georges Casamatta, 2021. "Optimal income taxation with tax avoidance," Post-Print hal-03089241, HAL.
- Georges Casamatta, 2021. "Optimal income taxation with tax avoidance," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(3), pages 534-550, June.
- Georges Casamatta, 2021. "Optimal income taxation with tax avoidance and endogenous labor supply," Working Papers hal-03089243, HAL.
- Deaton, Angus S & Muellbauer, John, 1980. "An Almost Ideal Demand System," American Economic Review, American Economic Association, vol. 70(3), pages 312-326, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Georges Casamatta, 2023. "Optimal income taxation with tax avoidance and endogenous labour supply," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 913-939, August.
- Robin Boadway & Katherine Cuff, 2023. "The Case for Uniform Commodity Taxation: A Tax Reform Approach," Hacienda Pública Española / Review of Public Economics, IEF, vol. 244(1), pages 79-109, March.
- Spencer Bastani & Sebastian Koehne, 2024.
"How Should Consumption Be Taxed?,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 80(3), pages 259-302.
- Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
- Odd E. Nygård & John T. Revesz, 2015. "Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions," Discussion Papers 809, Statistics Norway, Research Department.
- John T. Revesz, 2014. "A Numerical Model of Optimal Differentiated Indirect Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 211(4), pages 9-66, December.
- Odd E. Nygard & John T. Revesz, 2016. "A literature review on optimal indirect taxation and the uniformity debate," Hacienda Pública Española / Review of Public Economics, IEF, vol. 218(3), pages 107-140, September.
- Georges Casamatta, 2021. "Optimal income taxation with tax avoidance," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(3), pages 534-550, June.
- Casamatta, Georges, 2011. "Optimal income taxation with tax avoidance," CEPR Discussion Papers 8608, C.E.P.R. Discussion Papers.
- Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2023.
"Nonlinear taxation of income and education in the presence of income‐misreporting,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(4), pages 679-726, August.
- Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2022. "Nonlinear Taxation of Income and Education in the Presence of Income-Misreporting," CESifo Working Paper Series 9987, CESifo.
- Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 5367, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
- Xavier Ruiz del Portal, 2020. "Two reasons for not using commodity taxation in the presence of an optimal income tax," Hacienda Pública Española / Review of Public Economics, IEF, vol. 232(1), pages 9-28, March.
- Saez, Emmanuel, 2002.
"The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes,"
Journal of Public Economics, Elsevier, vol. 83(2), pages 217-230, February.
- Emmanuel Saez, 2000. "The Desirability of Commodity Taxation under Non-Linear Income Taxation and Heterogeneous Tastes," NBER Working Papers 8029, National Bureau of Economic Research, Inc.
- Peter Diamond & Emmanuel Saez, 2011.
"The Case for a Progressive Tax: From Basic Research to Policy Recommendations,"
Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
- Peter A. Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," CESifo Working Paper Series 3548, CESifo.
- Fleurbaey, Marc, 2006.
"Is commodity taxation unfair?,"
Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1765-1787, November.
- Marc Fleurbaey, 2005. "Is Commodity Taxation Unfair?," IDEP Working Papers 0502, Institut d'economie publique (IDEP), Marseille, France, revised Jan 2005.
- Marc Fleurbaey, 2006. "Is commodity taxation unfair?," Post-Print hal-00246650, HAL.
- Cui, Xiaoyong & Gong, Liutang & Li, Wenjian, 2021. "Supply-side optimal capital taxation with endogenous wage inequality," Journal of Public Economics, Elsevier, vol. 198(C).
- Fabian Feger & Doina Radulescu & Doina Maria Radulescu, 2018. "Redistribution through Income Taxation and Public Utility Pricing in the Presence of Energy Efficiency Considerations," CESifo Working Paper Series 7195, CESifo.
- Dan Anderberg & Alessandro Balestrino, 2000. "Household Production and the Design of the Tax Structure," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 563-584, August.
- Håkan Selin & Laurent Simula, 2017.
"Income Shifting as Income Creation? The Intensive vs. the Extensive Shifting Margins,"
CESifo Working Paper Series
6510, CESifo.
- Selin, Håkan & Simula, Laurent, 2017. "Income shifting as income creation? The intensive vs. the extensive shifting margins," Working Paper Series 2017:10, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Alan Krause, 2014.
"Optimal Savings Taxation when Individuals Have Different CRRA Utility Functions,"
Annals of Economics and Statistics, GENES, issue 113-114, pages 207-223.
- Alan Krause, 2012. "Optimal Savings Taxation when Individuals have Different CRRA Utility Functions," Discussion Papers 12/13, Department of Economics, University of York.
- Feger, Fabian & Radulescu, Doina, 2020. "When environmental and redistribution concerns collide: The case of electricity pricing," Energy Economics, Elsevier, vol. 90(C).
More about this item
Keywords
Direct and indirect taxes; Avoidance;JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
Statistics
Access and download statisticsCorrections
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:hal:wpaper:hal-05039022. 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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.