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Labour Supply Prediction When Tax Avoidance Matters

Jonas Agell, Mats Persson and Hans Sacklén
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Hans Sacklén: FIEF

No 679, Seminar Papers from Stockholm University, Institute for International Economic Studies

Abstract: We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance re-sponses may lead to huge errors when predicting how tax reform affects labor supply, tax revenue, and the welfare cost of taxation. In conclusion we argue that our model may explain a number of otherwise hard to understand dimen-sions of tax payer response.

Keywords: labour supply; tax avoidance; asset markets; tax reform simulation (search for similar items in EconPapers)
JEL-codes: H31 J22 (search for similar items in EconPapers)
Pages: 43 pages
Date: 1999-09-28
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Related works:
Working Paper: Labor Supply Prediction when Tax Avoidance Matters (1999)
Working Paper: Labor Supply Prediction when Tax Avoidance Matters (1999) Downloads
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Persistent link: https://EconPapers.repec.org/RePEc:hhs:iiessp:0679

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