Friedrich Schneider, Martin Halla,
"Non-Compliance under a Negative Inomce Tax"
, in Economics Bulletin, Serie 1-3, Vol. 8, Nummer 8, 2008, ISSN: 1545-2921
Non-Compliance under a Negative Inomce Tax
Sprache des Titels:
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.