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Non-Compliance under a Negative Income Tax

Author

Listed:
  • Martin Halla

    (University of Linz IZA)

  • Friedrich Schneider

    (University of Linz CESifo, CREMA & IZA)

Abstract

In this note we model the individual decision on income underreporting in a system with a negative income tax. We show that a change in the tax rate has opposing effects on the compliance behavior of the poor and the rich.

Suggested Citation

  • Martin Halla & Friedrich Schneider, 2008. "Non-Compliance under a Negative Income Tax," Economics Bulletin, AccessEcon, vol. 8(8), pages 1-3.
    • Handle: RePEc:ebl:ecbull:eb-08h20001
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    File URL: http://www.accessecon.com/pubs/EB/2008/Volume8/EB-08H20001A.pdf
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    More about this item

    Keywords

    negative income tax;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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