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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
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
Persistent link: https://www.econbiz.de/10003813652
Persistent link: https://www.econbiz.de/10013436280
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
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
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 …
Persistent link: https://www.econbiz.de/10014204166
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
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
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/10012921202