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http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18745| Title: | On the redistributive properties of presumptive taxation |
| Keywords: | H26 H21 ddc:330 tax avoidance presumptive taxation redistribution occupational choice Einkommensteuer Steuerbemessung Kopfsteuer Steuerinzidenz Arbeitsangebot Steuerwirkung Wohlfahrtseffekt Theorie |
| Issue Date: | 16-Oct-2013 |
| Publisher: | |
| Description: | Presumptive taxation, in which an income proxy is used as tax base, has been and is still used today in countries with very diverse situations - developing, transition and developed countries. Usually, this form of taxation is thought of as a revenue-raising device in presence of widespread imperfect tax compliance. We investigate the question of whether presumptive taxation can be used as a redistributive instrument. To this end, we employ an occupational choice model in which an individual can be either an entrepreneur or a worker. We allow for different abilities to dodge taxes across social classes, and consider both the case in which a conventional income tax is in place alongside presumptive taxation and the case in which only presumptive taxation is operating. We argue that a revenue-neutral reform introducing a lump-sum presumptive tax based on occupational choice can improve social welfare, and sometimes even lead to a Pareto-improvement. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/18745 |
| Other Identifiers: | http://hdl.handle.net/10419/18745 ppn:479118825 |
| Appears in Collections: | EconStor |
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