Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/82941
Authors: 
Agell, Jonas
Persson, Mats
Sacklén, Hans
Year of Publication: 
1999
Series/Report no.: 
Working Paper, Department of Economics, Uppsala University 1999:16
Abstract: 
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead to huge errors when predicting how tax reform affects labor supply tax revenue, and the welfare cost of taxation. In conclusion we argue that our model may explain a number of otherwise hard to understand dimensions of tax payer response.
Subjects: 
Labor supply
tax avoidance
asset markets
tax reform simulation
JEL: 
H31
J22
Document Type: 
Working Paper

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