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https://hdl.handle.net/10419/18745
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Balestrino, Alessandro | en |
dc.contributor.author | Galmarini, Umberto | en |
dc.date.accessioned | 2009-01-28T15:52:35Z | - |
dc.date.available | 2009-01-28T15:52:35Z | - |
dc.date.issued | 2005 | - |
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 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.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x1381 | en |
dc.subject.jel | H26 | en |
dc.subject.jel | H21 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | tax avoidance | en |
dc.subject.keyword | presumptive taxation | en |
dc.subject.keyword | redistribution | en |
dc.subject.keyword | occupational choice | en |
dc.subject.stw | Einkommensteuer | en |
dc.subject.stw | Steuerbemessung | en |
dc.subject.stw | Kopfsteuer | en |
dc.subject.stw | Steuerinzidenz | en |
dc.subject.stw | Arbeitsangebot | en |
dc.subject.stw | Steuerwirkung | en |
dc.subject.stw | Wohlfahrtseffekt | en |
dc.subject.stw | Theorie | en |
dc.title | On the redistributive properties of presumptive taxation | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 479118825 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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