haku: @journal_id 1464 / yhteensä: 220
viite: 173 / 220
| Tekijä: | Boadway, R. Keen, M. |
| Otsikko: | Evasion and time consistency in the taxation of capital. |
| Lehti: | International Economic Review
1998 : MAY, VOL. 39:2, p. 461-476 |
| Asiasana: | CAPITAL TAXATION TAX EVASION ECONOMETRIC MODELS |
| Kieli: | eng |
| Tiivistelmä: | Evasion and time inconsistency have been prominent concerns in discussions of capital income taxation, both theoretical and applied. The article constructs a link between them, suggesting a potentially useful role for evasion additional to those previously identified. By committing to relatively lax enforcement, the government may be able to alleviate the welfare loss implified by its inability to commit to the tax rate. The scope for this role proves strikingly wide: it is optimal for the government to facilitate the evasion of the capital income taxes that it chooses to impose whenever the time consistent tax rate exceeds that which would be optimal if the government could commit to it. |
SCIMA