Matches in SemOpenAlex for { <https://semopenalex.org/work/W3122159813> ?p ?o ?g. }
Showing items 1 to 75 of
75
with 100 items per page.
- W3122159813 abstract "Several contributions in the optimal taxation literature have emphasized that, when individuals’ preferences are not separable between leisure and other goods, it is desirable to supplement a nonlinear income tax with public provision of private goods. Moreover, it has also been shown that the choice between a topping-up and an opting-out scheme depends on whether the publicly provided good is a complement or substitute with leisure, with opting-out (topping-up) being the preferred scheme for goods which are substitutes (complements)for labor. In this paper, using the self-selection approach to tax analysis, we revisit these results in the presence of tax avoidance, and investigate how public provision interacts with the agents’incentives to engage in tax avoidance. Three results are obtained. First, we show that tax dodging opportunities imply that non-separability between labor and other goods is neither a necessary nor a sufficient condition to make public provision of private goods a welfare-enhancing policy instrument. Second, we show how tax dodging opportunities limit the scope for using topping-up provision schemes as a redistributive device. Finally, we show that, for most of the public provision schemes previously analyzed in the literature, being a welfare-enhancing policy instrument goes hand in hand with weakening the agents’incentives to shelter income from the tax authority. However, we also point out an important exception to this pattern." @default.
- W3122159813 created "2021-02-01" @default.
- W3122159813 creator A5040372124 @default.
- W3122159813 creator A5079573462 @default.
- W3122159813 creator A5090250220 @default.
- W3122159813 date "2011-06-01" @default.
- W3122159813 modified "2023-09-27" @default.
- W3122159813 title "Public provision of private goods, self-selection and income tax avoidance" @default.
- W3122159813 hasPublicationYear "2011" @default.
- W3122159813 type Work @default.
- W3122159813 sameAs 3122159813 @default.
- W3122159813 citedByCount "0" @default.
- W3122159813 crossrefType "posted-content" @default.
- W3122159813 hasAuthorship W3122159813A5040372124 @default.
- W3122159813 hasAuthorship W3122159813A5079573462 @default.
- W3122159813 hasAuthorship W3122159813A5090250220 @default.
- W3122159813 hasConcept C100001284 @default.
- W3122159813 hasConcept C100243477 @default.
- W3122159813 hasConcept C113216237 @default.
- W3122159813 hasConcept C144133560 @default.
- W3122159813 hasConcept C162222271 @default.
- W3122159813 hasConcept C162324750 @default.
- W3122159813 hasConcept C165786947 @default.
- W3122159813 hasConcept C175444787 @default.
- W3122159813 hasConcept C178667848 @default.
- W3122159813 hasConcept C199360897 @default.
- W3122159813 hasConcept C2778012447 @default.
- W3122159813 hasConcept C29122968 @default.
- W3122159813 hasConcept C34447519 @default.
- W3122159813 hasConcept C41008148 @default.
- W3122159813 hasConcept C514942387 @default.
- W3122159813 hasConcept C551662922 @default.
- W3122159813 hasConceptScore W3122159813C100001284 @default.
- W3122159813 hasConceptScore W3122159813C100243477 @default.
- W3122159813 hasConceptScore W3122159813C113216237 @default.
- W3122159813 hasConceptScore W3122159813C144133560 @default.
- W3122159813 hasConceptScore W3122159813C162222271 @default.
- W3122159813 hasConceptScore W3122159813C162324750 @default.
- W3122159813 hasConceptScore W3122159813C165786947 @default.
- W3122159813 hasConceptScore W3122159813C175444787 @default.
- W3122159813 hasConceptScore W3122159813C178667848 @default.
- W3122159813 hasConceptScore W3122159813C199360897 @default.
- W3122159813 hasConceptScore W3122159813C2778012447 @default.
- W3122159813 hasConceptScore W3122159813C29122968 @default.
- W3122159813 hasConceptScore W3122159813C34447519 @default.
- W3122159813 hasConceptScore W3122159813C41008148 @default.
- W3122159813 hasConceptScore W3122159813C514942387 @default.
- W3122159813 hasConceptScore W3122159813C551662922 @default.
- W3122159813 hasLocation W31221598131 @default.
- W3122159813 hasOpenAccess W3122159813 @default.
- W3122159813 hasPrimaryLocation W31221598131 @default.
- W3122159813 hasRelatedWork W102154165 @default.
- W3122159813 hasRelatedWork W1565384622 @default.
- W3122159813 hasRelatedWork W1592129538 @default.
- W3122159813 hasRelatedWork W1605891274 @default.
- W3122159813 hasRelatedWork W1784806140 @default.
- W3122159813 hasRelatedWork W2058710724 @default.
- W3122159813 hasRelatedWork W2197993016 @default.
- W3122159813 hasRelatedWork W2219747526 @default.
- W3122159813 hasRelatedWork W2268028453 @default.
- W3122159813 hasRelatedWork W2371656177 @default.
- W3122159813 hasRelatedWork W2398805727 @default.
- W3122159813 hasRelatedWork W243396955 @default.
- W3122159813 hasRelatedWork W2568019416 @default.
- W3122159813 hasRelatedWork W2980541423 @default.
- W3122159813 hasRelatedWork W3081543512 @default.
- W3122159813 hasRelatedWork W3111763667 @default.
- W3122159813 hasRelatedWork W3121236640 @default.
- W3122159813 hasRelatedWork W3121892408 @default.
- W3122159813 hasRelatedWork W3148628613 @default.
- W3122159813 hasRelatedWork W347441884 @default.
- W3122159813 isParatext "false" @default.
- W3122159813 isRetracted "false" @default.
- W3122159813 magId "3122159813" @default.
- W3122159813 workType "article" @default.