@techreport{Balestrino2005redistributive,
abstract = {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.},
author = {Alessandro Balestrino and Umberto Galmarini},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H26; H21; 330; tax avoidance; presumptive taxation; redistribution; occupational choice; Einkommensteuer; Steuerbemessung; Kopfsteuer; Steuerinzidenz; Arbeitsangebot; Steuerwirkung; Wohlfahrtseffekt; Theorie},
language = {eng},
number = {1381},
title = {On the redistributive properties of presumptive taxation},
type = {CESifo working papers},
url = {http://hdl.handle.net/10419/18745},
year = {2005}
}
