Optimal taxes on wealth and consumption in the presence of tax evasion

DOI10.1007/S00712-012-0314-4zbMATH Open1294.91141OpenAlexW2155408269MaRDI QIDQ403764FDOQ403764

Authors Johann K. Brunner, Paul Eckerstorfer, Susanne Pech

Publication date 29 August 2014

Published in Journal of Economics (Search for Journal in Brave)

Full work available at URL http://www.econ.jku.at/papers/2010/wp1004.pdf

zbMATH Keywords

tax evasionoptimal taxationinitial wealth

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

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Cites work

• An Exploration in the Theory of Optimum Income Taxation
• On the Sign of the Optimum Marginal Income Tax
• Optimal taxation of bequests in a model with initial wealth
• Optimum taxation of life annuities
• Public provision of private goods, self-selection, and income tax avoidance

Cited in

(8)

• Tax evasion as an optimal tax device
• Higher taxes at the top? The role of tax avoidance
• Profit tax evasion under wage bargaining structure
• Optimal dynamic tax evasion
• Optimal taxation in the presence of black markets
• Cultural norms, the persistence of tax evasion, and economic growth
• A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth
• Tax Evasion, Concealment and the Optimal Linear Income Tax

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