Non-Compliance under a Negative Income Tax

Martin Halla; Friedrich G. Schneider

Non-Compliance under a Negative Income Tax

Martin Halla, Friedrich G. Schneider

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Forschung › Begutachtung

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.

Originalsprache	Englisch
Seiten (von - bis)	1-3
Fachzeitschrift	Economics Bulletin
Jahrgang	8
Ausgabenummer	8
Publikationsstatus	Veröffentlicht - 2008
Extern publiziert	Ja

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Zitat

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title = "Non-Compliance under a Negative Income Tax",

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.",

author = "Martin Halla and Schneider, {Friedrich G.}",

year = "2008",

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journal = "Economics Bulletin",

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TY - JOUR

T1 - Non-Compliance under a Negative Income Tax

AU - Halla, Martin

AU - Schneider, Friedrich G.

PY - 2008

Y1 - 2008

N2 - 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.

AB - 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.

M3 - Journal article

SN - 1545-2921

VL - 8

SP - 1

EP - 3

JO - Economics Bulletin

JF - Economics Bulletin

IS - 8

ER -