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Taxing boundedly rational entrepreneurs

Author

Listed:
  • Michał Ramsza

    (Szkoła Główna Handlowa w Warszawie)

Abstract

The note presents an evolutionary model of a population of entrepreneurs choosing between two production plans and thus trading opportunities. There is a tax system imposing income tax that is enforced on the population. Also, a level of the legal complexity of a tax system is modeled through boundedly rational choices of entrepreneurs. The model suggests that if the enforcement of a tax system is strong then the increase in the legal complexity leads to increase in the total tax revenue. This may create an incentive for a governing body and politicians to introduce complicated, unclear legal regulations.

Suggested Citation

  • Michał Ramsza, 2010. "Taxing boundedly rational entrepreneurs," Collegium of Economic Analysis Annals, Warsaw School of Economics, Collegium of Economic Analysis, issue 22, pages 135-147.
    • Handle: RePEc:sgh:annals:i:22:y:2010:p:135-147
    as

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