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Redistribution when avoidance behavior is heterogeneous

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Cited by:

  1. Gordon, Roger H. & Kopczuk, Wojciech, 2014. "The choice of the personal income tax base," Journal of Public Economics, Elsevier, vol. 118(C), pages 97-110.
  2. Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020. "Informality, Consumption Taxes and Redistribution," The Warwick Economics Research Paper Series (TWERPS) 1277, University of Warwick, Department of Economics.
  3. Leroux, Marie-Louise & Maldonado, Dario & Pestieau, Pierre, 2019. "The political economy of contributive pensions in developing countries," European Journal of Political Economy, Elsevier, vol. 58(C), pages 262-275.
  4. Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01666994, HAL.
  5. Yulia Kuchumova, 2018. "A collateral tax sanction: When does it mimic a welfare-improving tag?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 841-866, August.
  6. Sören Blomquist & Vidar Christiansen & Luca Micheletto, 2016. "Public Provision of Private Goods, Self-Selection, and Income Tax Avoidance," Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 666-692, October.
  7. Cichocki, Stanislaw & Tyrowicz, Joanna, 2010. "Shadow employment in post-transition--Is informal employment a matter of choice or no choice in Poland?," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(4), pages 527-535, August.
  8. Marie-Louise Leroux & Dario Maldonado & Pierre Pestieau, 2015. "Compliance, Informality and Contributive Pensions," CIRANO Working Papers 2015s-52, CIRANO.
  9. Slemrod, Joel & Traxler, Christian, 2010. "Optimal observability in a linear income tax," Economics Letters, Elsevier, vol. 108(2), pages 105-108, August.
  10. Georges Casamatta, 2023. "Optimal income taxation with tax avoidance and endogenous labour supply," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 913-939, August.
  11. Doligalski, Paweł & Rojas, Luis E., 2023. "Optimal redistribution with a shadow economy," Theoretical Economics, Econometric Society, vol. 18(2), May.
  12. Traxler, Christian, 2012. "Majority voting and the welfare implications of tax avoidance," Journal of Public Economics, Elsevier, vol. 96(1), pages 1-9.
  13. Pääkkönen, Jenni, 2008. "Optimal law enforcement and welfare in the presence of organized crime," BOFIT Discussion Papers 30/2008, Bank of Finland Institute for Emerging Economies (BOFIT).
  14. Firouz Gahvari & Luca Micheletto, 2020. "Wage endogeneity, tax evasion, and optimal nonlinear income taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(3), pages 501-531, June.
  15. Mishra, Prachi & Subramanian, Arvind & Topalova, Petia, 2008. "Tariffs, enforcement, and customs evasion: Evidence from India," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 1907-1925, October.
  16. Kopczuk, Wojciech, 2005. "Tax bases, tax rates and the elasticity of reported income," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2093-2119, December.
  17. Håkan Selin & Laurent Simula, 2017. "Income Shifting as Income Creation? The Intensive vs. the Extensive Shifting Margins," CESifo Working Paper Series 6510, CESifo.
  18. Christian Traxler, 2009. "Voting over taxes: the case of tax evasion," Public Choice, Springer, vol. 140(1), pages 43-58, July.
  19. Seth H. Giertz, 2004. "Recent Literature on Taxable-Income Elasticities: Technical Paper 2004-16," Working Papers 16189, Congressional Budget Office.
  20. Bag, Parimal K. & Wang, Peng, 2021. "Income tax evasion and audits under common and idiosyncratic shocks," Journal of Economic Behavior & Organization, Elsevier, vol. 184(C), pages 99-116.
  21. Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2023. "Nonlinear taxation of income and education in the presence of income‐misreporting," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(4), pages 679-726, August.
  22. Nigar Hashimzade, 2023. "Tax Uncertainty and Welfare-Improving Tax Disputes," CESifo Working Paper Series 10392, CESifo.
  23. Zhiyong An, 2015. "A Note on Voting over Taxes with Tax Avoidance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(3), pages 407-414, September.
  24. Davidson, Carl & Martin, Lawrence & Wilson, John Douglas, 2007. "Efficient black markets?," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1575-1590, August.
  25. Simeon Schächtele, 2020. "Tax Responses at Low Taxable Incomes: Evidence from Germany," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 411-439, June.
  26. Cuff, Katherine & Marceau, Nicolas & Mongrain, Steeve & Roberts, Joanne, 2011. "Optimal Policies with an Informal Sector," Journal of Public Economics, Elsevier, vol. 95(11), pages 1280-1291.
  27. Joanna Tyrowicz & Stanisław Cichocki, 2011. "Employed unemployed? On shadow employment in transition," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 38(2), pages 259-281, May.
  28. Yulia (Paramonova) Kuchumova, 2017. "A Collateral Tax Sanction: When Does it Mimic a Welfare-Improving Tag?," HSE Working papers WP BRP 181/EC/2017, National Research University Higher School of Economics.
  29. Joanna Tyrowicz & Stanisław Cichocki, 2010. "Employed Unemployed? On Shadow Employment During Transition," Working Papers 2010-05, Faculty of Economic Sciences, University of Warsaw.
  30. Marie-Louise Leroux & Dario Maldonado & Pierre Pestieau, 2015. "Contributive Pensions and Imperfect Tax Compliance: A Political Economy Model," CESifo Working Paper Series 5656, CESifo.
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