The political economics of not paying taxes
Abstract
This paper considers redistributive as well as political consequences of tax avoidance. When tax avoidance is possible, the official tax rate does not necessarily correspond to what individuals actually pay. This affects both redistributive outcomes as well as political attitudes towards taxation. Depending on the avoidance technology different political equilibria emerge. When the avoidance possibilities are limited, the classical conflict...
Paper Details
Title
The political economics of not paying taxes
Published Date
Jan 1, 2006
Journal
Volume
126
Issue
1-2
Pages
107 - 134
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