Tax arbitrage and labor supply:
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the basic labor supply model. We argue that models that integrate tax arbitrage and labor supply decisions may shed light on a number of positive and normative questions concerning modern systems of income ta...
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cambridge, Mass.
1998
|
| Series: | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series
6708 |
| Subjects: | |
| Online Access: | Volltext |
| Summary: | We examine how tax avoidance in the form of trade in well-functioning asset markets affects the basic labor supply model. We argue that models that integrate tax arbitrage and labor supply decisions may shed light on a number of positive and normative questions concerning modern systems of income taxation. Such models also appear to have strong implications for empirical research. Studies that ignore the effects of tax arbitrage and asset trade on labor supply incentives may easily come up with biased estimates of the tax responsiveness of the hours supply of high-wage individuals. Finally, because of tax avoidance in the form of asset trade, international comparisons of income inequality will exaggerate the redistributive achievements of high-tax countries like Sweden. |
| Physical Description: | 34 S. graph. Darst. |
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| 490 | 1 | |a National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series |v 6708 | |
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| geographic_facet | Schweden |
| id | DE-604.BV012321414 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:25:32Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008353579 |
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| physical | 34 S. graph. Darst. |
| publishDate | 1998 |
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| series | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series |
| series2 | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series |
| spelling | Agell, Jonas 1957- Verfasser (DE-588)113519346 aut Tax arbitrage and labor supply Jonas Agell ; Mats Persson Cambridge, Mass. 1998 34 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 6708 We examine how tax avoidance in the form of trade in well-functioning asset markets affects the basic labor supply model. We argue that models that integrate tax arbitrage and labor supply decisions may shed light on a number of positive and normative questions concerning modern systems of income taxation. Such models also appear to have strong implications for empirical research. Studies that ignore the effects of tax arbitrage and asset trade on labor supply incentives may easily come up with biased estimates of the tax responsiveness of the hours supply of high-wage individuals. Finally, because of tax avoidance in the form of asset trade, international comparisons of income inequality will exaggerate the redistributive achievements of high-tax countries like Sweden. Impôt sur le revenu - Suède - Modèles économétriques ram Marché du travail - Effets de l'impôt - Suède ram Évasion fiscale - Suède - Modèles économétriques ram Ökonometrisches Modell Income tax Sweden Econometric models Labor supply Effect of taxation on Sweden Tax planning Sweden Econometric models Schweden Persson, Mats Verfasser aut Erscheint auch als Online-Ausgabe National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 6708 (DE-604)BV002801238 6708 http://papers.nber.org/papers/w6708.pdf kostenfrei Volltext |
| spellingShingle | Agell, Jonas 1957- Persson, Mats Tax arbitrage and labor supply National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series Impôt sur le revenu - Suède - Modèles économétriques ram Marché du travail - Effets de l'impôt - Suède ram Évasion fiscale - Suède - Modèles économétriques ram Ökonometrisches Modell Income tax Sweden Econometric models Labor supply Effect of taxation on Sweden Tax planning Sweden Econometric models |
| title | Tax arbitrage and labor supply |
| title_auth | Tax arbitrage and labor supply |
| title_exact_search | Tax arbitrage and labor supply |
| title_full | Tax arbitrage and labor supply Jonas Agell ; Mats Persson |
| title_fullStr | Tax arbitrage and labor supply Jonas Agell ; Mats Persson |
| title_full_unstemmed | Tax arbitrage and labor supply Jonas Agell ; Mats Persson |
| title_short | Tax arbitrage and labor supply |
| title_sort | tax arbitrage and labor supply |
| topic | Impôt sur le revenu - Suède - Modèles économétriques ram Marché du travail - Effets de l'impôt - Suède ram Évasion fiscale - Suède - Modèles économétriques ram Ökonometrisches Modell Income tax Sweden Econometric models Labor supply Effect of taxation on Sweden Tax planning Sweden Econometric models |
| topic_facet | Impôt sur le revenu - Suède - Modèles économétriques Marché du travail - Effets de l'impôt - Suède Évasion fiscale - Suède - Modèles économétriques Ökonometrisches Modell Income tax Sweden Econometric models Labor supply Effect of taxation on Sweden Tax planning Sweden Econometric models Schweden |
| url | http://papers.nber.org/papers/w6708.pdf |
| volume_link | (DE-604)BV002801238 |
| work_keys_str_mv | AT agelljonas taxarbitrageandlaborsupply AT perssonmats taxarbitrageandlaborsupply |