Taxing the Rich

Landier, Augustin and Plantin, Guillaume (2013) Taxing the Rich. TSE Working Paper, n. 13-514

[img]
Preview
Text
Download (370kB) | Preview
Official URL: http://tse-fr.eu/pub/28368

Abstract

Afluent households can respond to taxation with means that are not economically viable for the rest of the population, such as sophisticated tax plans and international tax arbitrage. This paper studies an economy in which an inequality-averse social planner faces agents who have access to a tax-avoidance technology with increasing returns to scale, and who can shape the risk proÖle of their income as they see fit. Scale economies in avoidance imply that optimal taxation is regressive at the top. This in turn may trigger excessive risk taking.

Item Type: Monograph (Working Paper)
Language: English
Date: September 2013
Subjects: B- ECONOMIE ET FINANCE
Divisions: TSE-R (Toulouse)
Institution: Université Toulouse Capitole
Site: UT1
Date Deposited: 16 Mar 2015 14:49
Last Modified: 07 Mar 2018 13:23
OAI ID: oai:tse-fr.eu:28368
URI: http://publications.ut-capitole.fr/id/eprint/16544

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year