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http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18745Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.creator | Balestrino, Alessandro | - |
| dc.creator | Galmarini, Umberto | - |
| dc.date | 2005 | - |
| dc.date.accessioned | 2013-10-16T07:01:05Z | - |
| dc.date.available | 2013-10-16T07:01:05Z | - |
| dc.date.issued | 2013-10-16 | - |
| dc.identifier | http://hdl.handle.net/10419/18745 | - |
| dc.identifier | ppn:479118825 | - |
| dc.identifier.uri | http://koha.mediu.edu.my:8181/xmlui/handle/10419/18745 | - |
| dc.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. | - |
| dc.language | eng | - |
| dc.publisher | - | |
| dc.relation | CESifo working papers 1381 | - |
| dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | - |
| dc.subject | H26 | - |
| dc.subject | H21 | - |
| dc.subject | ddc:330 | - |
| dc.subject | tax avoidance | - |
| dc.subject | presumptive taxation | - |
| dc.subject | redistribution | - |
| dc.subject | occupational choice | - |
| dc.subject | Einkommensteuer | - |
| dc.subject | Steuerbemessung | - |
| dc.subject | Kopfsteuer | - |
| dc.subject | Steuerinzidenz | - |
| dc.subject | Arbeitsangebot | - |
| dc.subject | Steuerwirkung | - |
| dc.subject | Wohlfahrtseffekt | - |
| dc.subject | Theorie | - |
| dc.title | On the redistributive properties of presumptive taxation | - |
| dc.type | doc-type:workingPaper | - |
| Appears in Collections: | EconStor | |
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