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dc.contributor.authorBalestrino, Alessandroen
dc.contributor.authorGalmarini, Umbertoen
dc.date.accessioned2009-01-28T15:52:35Z-
dc.date.available2009-01-28T15:52:35Z-
dc.date.issued2005-
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 presumptivetaxation 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 alump-sum presumptive tax based on occupational choice can improve social welfare, and sometimes even lead to a Pareto-improvement.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1381en
dc.subject.jelH26en
dc.subject.jelH21en
dc.subject.ddc330en
dc.subject.keywordtax avoidanceen
dc.subject.keywordpresumptive taxationen
dc.subject.keywordredistributionen
dc.subject.keywordoccupational choiceen
dc.subject.stwEinkommensteueren
dc.subject.stwSteuerbemessungen
dc.subject.stwKopfsteueren
dc.subject.stwSteuerinzidenzen
dc.subject.stwArbeitsangeboten
dc.subject.stwSteuerwirkungen
dc.subject.stwWohlfahrtseffekten
dc.subject.stwTheorieen
dc.titleOn the redistributive properties of presumptive taxation-
dc.typeWorking Paperen
dc.identifier.ppn479118825en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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