Voting over tax schedules in the presence of tax avoidance

Jesper Roine ()

No 529, SSE/EFI Working Paper Series in Economics and Finance from Stockholm School of Economics

Abstract: This paper reconsiders the classical problem of majority voting over tax schedules, adding the possibility to avoid taxes. In this setting preferences over tax schedules are not determined by earned income, but rather by taxable income, which depends on the joint decisions of labor supply and tax avoidance investments. The ordering of earned- and taxable income are shown to be the same if the tax avoidance function is log concave.

Keywords: Tax avoidance; Majority voting; Order-restricted preferences; Single-crossing condition (search for similar items in EconPapers)
JEL-codes: C62 D70 H20 (search for similar items in EconPapers)
Pages: 12 pages
Date: 2003-05-27
New Economics Papers: this item is included in nep-cdm and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:hhs:hastef:0529

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