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Public Provision of Private Goods, Self-Selection, and Income Tax Avoidance
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
Univ Oslo, N-0317 Oslo, Norway..
Univ Milan, I-20122 Milan, Italy..
2016 (English)In: Scandinavian Journal of Economics, ISSN 0347-0520, E-ISSN 1467-9442, Vol. 118, no 4, 666-692 p.Article in journal (Refereed) Published
Abstract [en]

Redistributive taxation should benefit those with low earnings capacity rather than those who choose a lower income to obtain tax savings. Several contributions have highlighted how public provision of work complements can discourage people from lowering labor supply to diminish taxable income. We show how tax avoidance, previously neglected, can alter the conclusions regarding public provision. Tax avoidance breaks the link between labor supply and reported income. An agent reducing his reported income to escape taxes might no longer forego a publicly provided labor complement, because he can now lower his income by avoiding more rather than working less.

Place, publisher, year, edition, pages
2016. Vol. 118, no 4, 666-692 p.
Keyword [en]
Income misreporting, optimal nonlinear income tax, tax avoidance
National Category
Economics
Identifiers
URN: urn:nbn:se:uu:diva-311234DOI: 10.1111/sjoe.12151ISI: 000388302200003OAI: oai:DiVA.org:uu-311234DiVA: diva2:1059426
Available from: 2016-12-22 Created: 2016-12-22 Last updated: 2016-12-22Bibliographically approved

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