Redistribution and Tax Evasion: an Asymmetric Information Approach

Silvia Platoni and Francesco Timpano

No dises1394, DISCE - Quaderni del Dipartimento di Scienze Economiche e Sociali from Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE)

Abstract: The article studies the optimal redistribution system, achieved by direct taxation, indirect taxation and public provision of the pseudo-necessary good, when individuals, who differ in productivity, can take hidden actions (tax evasion by moral hazard) and have hidden information (tax evasion by adverse selection). It proves that any Government willing to effectively reallocate resources among individuals has to undertake measures against tax evasion, i.e. to establish tax evasion fines.

Keywords: Redistribution; Tax Evasion; Asymmetric Information. (search for similar items in EconPapers)
JEL-codes: D82 H23 H26 H42 (search for similar items in EconPapers)
Pages: 35 pages
Date: 2013-07
New Economics Papers: this item is included in nep-acc, nep-cta, nep-iue, nep-pbe and nep-pub
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Published in Review of Economics, Month aaaa, pages nn1-nn2

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