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dc.contributor.authorBalestrino, Alessandroen_US
dc.contributor.authorGalmarini, Umbertoen_US
dc.date.accessioned2009-01-28T15:52:35Z-
dc.date.available2009-01-28T15:52:35Z-
dc.date.issued2005en_US
dc.identifier.urihttp://hdl.handle.net/10419/18745-
dc.description.abstractPresumptive 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.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesCESifo working papers 1381en_US
dc.subject.jelH26en_US
dc.subject.jelH21en_US
dc.subject.ddc330en_US
dc.subject.keywordtax avoidanceen_US
dc.subject.keywordpresumptive taxationen_US
dc.subject.keywordredistributionen_US
dc.subject.keywordoccupational choiceen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwSteuerbemessungen_US
dc.subject.stwKopfsteueren_US
dc.subject.stwSteuerinzidenzen_US
dc.subject.stwArbeitsangeboten_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwWohlfahrtseffekten_US
dc.subject.stwTheorieen_US
dc.titleOn the redistributive properties of presumptive taxationen_US
dc.typeWorking Paperen_US
dc.identifier.ppn479118825en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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