Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/82894
Authors: 
Agell, Jonas
Persson, Mats
Year of Publication: 
1997
Series/Report no.: 
Working Paper, Department of Economics, Uppsala University 1997:26
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
Document Type: 
Working Paper

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