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

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zbMATH Keywords

tax evasionoptimal taxationinitial wealth

Mathematics Subject Classification ID

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

Cites Work

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

Cited In (8)

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

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