Optimal observability in a linear income tax

We study the optimal observability of the tax base within the standard linear income tax problem, where observability is determined by the government's investment into the accurate measurement of the tax base.

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Year of publication:	2010
Authors:	Slemrod, Joel ; Traxler, Christian
Published in:	Economics Letters. - Elsevier, ISSN 0165-1765. - Vol. 108.2010, 2, p. 105-108
Publisher:	Elsevier
Keywords:	Optimal linear income taxation Observability Tax enforcement

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Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008866910