Reducing Current Taxes to Raise Future Revenue

A government which raises taxes in the current period may induce workers to invest in finding ways to reduce their tax payments, and so may reduce the government's ability to raise revenue in the future. Therefore, a government that fears it may have to raise much revenue in the future may set taxes in the current period at a lower level than that which would maximize revenue, or that would maximize social welfare in that period.

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Year of publication:	2008-12
Authors:	Glazer, Amihai
Institutions:	Department of Economics, University of California-Irvine
Subject:	Tax evasion \| Intertemporal taxation

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Extent:	application/pdf
Series:	Working Papers.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number 080914 11 pages
Classification:	H26 - Tax Evasion ; H60 - National Budget, Deficit, and Debt. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10004977970