Non-Compliance under a Negative Income Tax

Martin Halla and Friedrich Schneider ()

Economics Bulletin, 2008, vol. 8, issue 8, 1-3

Abstract: In this note we model the individual decision on income underreporting in a system with a negative income tax. We show that a change in the tax rate has opposing effects on the compliance behavior of the poor and the rich.

Keywords: negative; income; tax (search for similar items in EconPapers)
JEL-codes: H2 H3 (search for similar items in EconPapers)
Date: 2008-09-26
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Persistent link: https://EconPapers.repec.org/RePEc:ebl:ecbull:eb-08h20001

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