Landier, Augustin and Plantin, Guillaume
(2017)
Taxing the Rich.
Review of Economic Studies, 84 (3).
pp. 1186-1209.
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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: | Article |
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Language: | English |
Date: | July 2017 |
Refereed: | Yes |
Subjects: | B- ECONOMIE ET FINANCE |
Divisions: | TSE-R (Toulouse) |
Site: | UT1 |
Date Deposited: | 27 Apr 2018 07:22 |
Last Modified: | 02 Apr 2021 15:57 |
OAI Identifier: | oai:tse-fr.eu:32630 |
URI: | https://publications.ut-capitole.fr/id/eprint/25968 |