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EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/18745
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Balestrino, Alessandro | | en_US |
| dc.contributor.author | | Galmarini, Umberto | | en_US |
| dc.date.accessioned | | 2009-01-28T15:52:35Z | | - |
| dc.date.available | | 2009-01-28T15:52:35Z | | - |
| dc.date.issued | | 2005 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/18745 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | | | en_US |
| dc.relation.ispartofseries | | CESifo working papers 1381 | | en_US |
| dc.subject.jel | | H26 | | en_US |
| dc.subject.jel | | H21 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | tax avoidance | | en_US |
| dc.subject.keyword | | presumptive taxation | | en_US |
| dc.subject.keyword | | redistribution | | en_US |
| dc.subject.keyword | | occupational choice | | en_US |
| dc.subject.stw | | Einkommensteuer | | en_US |
| dc.subject.stw | | Steuerbemessung | | en_US |
| dc.subject.stw | | Kopfsteuer | | en_US |
| dc.subject.stw | | Steuerinzidenz | | en_US |
| dc.subject.stw | | Arbeitsangebot | | en_US |
| dc.subject.stw | | Steuerwirkung | | en_US |
| dc.subject.stw | | Wohlfahrtseffekt | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | On the redistributive properties of presumptive taxation | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 479118825 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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