Similar Search Results

Voting on redistribution with tax evasion

Borck, Rainald - 2003

This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can …

Persistent link: https://www.econbiz.de/10011437454

Voting on redistribution with tax evasion

Borck, Rainald - 2003

Persistent link: https://www.econbiz.de/10013436280

Fair Tax Evasion

Barth, Erling; Cappelen, Alexander W.; Ognedal, Tone - 2013

In this paper we analyse how fairness considerations, in particular considerations of just income distribution, affect whether or not people find tax evasion justifiable and their willingness to evade taxes. Using data from the Norwegian “Hidden Labour Market Survey” we show that individuals...

Persistent link: https://www.econbiz.de/10014158201

Voting on redistribution with tax evasion

Borck, Rainald - In: Social choice and welfare 32 (2009) 3, pp. 439-454

Persistent link: https://www.econbiz.de/10003813652

Chapter 10 Taxation

Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...

Persistent link: https://www.econbiz.de/10014023506

Political alignment, attitudes toward government and tax evasion

Cullen, Julie Berry; Turner, Nicholas; Washington, Ebonya - 2018

measure tax behavior as elections, decided by the voting behavior in swing-states, push voters in partisan counties into and …

Persistent link: https://www.econbiz.de/10011795037

Stricter enforcement may increase tax evasion

Borck, Rainald - 2002

actually occur. The paper also discusses the interaction between voting on taxes and the choice of audit rate by a budget …

Persistent link: https://www.econbiz.de/10011436390

Transparency Diminishes Framing-Effects in Voting on Redistribution : Some Experimental Evidence

Paetzel, Fabian - 2017

to prevent equivalence framing in the domain of voting on redistribution. Utilizing a simplified version of the Meltzer … collectively agreed level of redistribution are tremendously strong if the information tool is not available (low transparency … collective decision. Thus, the availability of the information tool has an asymmetric effect on the level of redistribution if …

Persistent link: https://www.econbiz.de/10012956783

Majority voting and the welfare implications of tax avoidance

Traxler, Christian - 2009

A benchmark result in the political economy of taxation is that majority voting over a linear income tax schedule will … role of tax avoidance for this welfare assessment. We find that the inefficiency in the voting equilibrium is the lower … enforcement policy. -- Tax avoidance ; welfare analysis ; majority voting ; median voter equilibrium …

Persistent link: https://www.econbiz.de/10003862437

Voting on Redistribution with Tax Evasion

Borck, Rainald - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2003

This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can …

Persistent link: https://www.econbiz.de/10004963776