relation: https://publications.ut-capitole.fr/id/eprint/48228/
title: Optimal income taxation with tax avoidance and endogenous labor supply
creator: Casamatta, Georges
subject: B- ECONOMIE ET FINANCE
description: I determine the optimal income tax schedule when individuals both choose endogenously their labour supply and have the possibility of avoiding paying taxes. Considering a convex concealment cost function, I propose a formula for the optimal marginal tax rate, that generalizes the formula of the standard Mirrlees model to the case of tax avoidance. I also show that the results obtained by Casamatta (2021) in the fixed income case hold true when labour supply is endogenous: with a low enough marginal cost of avoidance, it is optimal to let some taxpayers, located in the interior of the skill distribution, avoid taxes.
publisher: Blackwell Publishing
date: 2023-08
type: Article
type: PeerReviewed
identifier:   Casamatta, Georges <https://www.idref.fr/172244013>  (2023) Optimal income taxation with tax avoidance and endogenous labor supply.    Canadian Journal Of Economics, vol. 56 (n° 3).  pp. 919-939.       
relation: http://tse-fr.eu/pub/128475
relation: 10.1111/caje.12675
identifier: 10.1111/caje.12675
doi: 10.1111/caje.12675
language: en