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- W3121411300 abstract "A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for evasion is a function of undeclared income or (2) the penalty depends on the amount of taxes evaded, and authorities use information about income generated by the decision about a tax buyout offer when setting audit probabilities. Since individuals will only utilise a tax buyout if they are better off, higher tax revenues imply that such contracts can be Pareto-improving." @default.
- W3121411300 created "2021-02-01" @default.
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- W3121411300 date "2014-01-01" @default.
- W3121411300 modified "2023-09-27" @default.
- W3121411300 title "Income Tax Buyouts and Income Tax Evasion" @default.
- W3121411300 doi "https://doi.org/10.2139/ssrn.2398259" @default.
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