أعرض تسجيلة المادة بشكل مبسط

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


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أعرض تسجيلة المادة بشكل مبسط