Optimal observability in a linear income tax

Joel Slemrod and Christian Traxler

Economics Letters, 2010, vol. 108, issue 2, 105-108

Abstract: We study the optimal observability of the tax base within the standard linear income tax problem, where observability is determined by the government's investment into the accurate measurement of the tax base.

Keywords: Optimal; linear; income; taxation; Observability; Tax; enforcement (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:108:y:2010:i:2:p:105-108

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