Optimal Observability in a Linear Income Tax
- 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.
| Document Type: | Article |
|---|---|
| Language: | English |
| Author(s): | Christian Traxler, Joel Slemrod |
| Parent Title (English): | Economics Letters |
| ISSN: | 0165-1765 |
| Publication year: | 2010 |
| Publishing Institution: | Hertie School |
| First Page: | 105 |
| Last Page: | 108 |
| DOI: | https://doi.org/10.1016/j.econlet.2010.04.044 |
| Release Date: | 2017/08/02 |
| Tag: | Observability; Optimal linear income taxation; Tax enforcement |
| Volume: | 108 |
| Issue: | 2 |
| Notes: | This is a post-peer-review, pre-copyedit version of an article published in Economics Letters. The final authenticated version is available online at: DOI 10.1016/j.econlet.2010.04.044 |
| Licence of document (German): |
