Taxation with little administration / C.C. Yang K.L. Glen Ueng
Main Author: Ueng, K.L. Glen Coauthor: Yang, C.C. Conjunt level: / Journal of public economics / ed. R.H. Gordon, J.M. Poterba. - V. 75, n. 1(January 2000). - Amsterdam : Elsevier Science, 2000. - ISSN 0047-2727. - P. 145-156. Topical name: Administração Fiscal | Evasão Fiscal | Modelo | Propriedade Pública Classification: H260:H410| Item type | Location | Call Number | Status | Date Due |
|---|---|---|---|---|
| Analítico | Mediateca da Universidade Lusíada de Lisboa | JPE H000-215 (Browse Shelf) | Empréstimo local |
Sumário:
1. Introduction
2. The basic model
3. The analysis
4. An extended model with leisure
Resumo:
This paper proposes a tax scheme in the implementation literature under complete information. The tax scheme virtuality obviates the need for tax administration. Besides little tax administration, three desirable properties characterize our proposed tax scheme. First, complementing the regular tax system with our scheme can be Pareto-improving. Second, our scheme eliminates the so-called "excess burden of tax evasion" as defined by Yitzhaki [Yitzhaki, S., 1987. On the excess burden of tax evasion. Public Finance Quarterly 15, 123-137]. Third, our scheme eliminates the usual excess burden of tax distortion. Caveats about our proposed scheme are also discussed.
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