Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/82894 
Year of Publication: 
1997
Series/Report no.: 
Working Paper No. 1997:26
Publisher: 
Uppsala University, Department of Economics, Uppsala
Abstract: 
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the basic labor supply model. We show that tax arbitrage has dramatic implications for positive, normative and econometric analysis of how taxes affect work incentives.
Subjects: 
Labor supply
progressive income taxation
tax arbitrage
JEL: 
H21
H23
H24
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

Files in This Item:
File
Size
100.54 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.