Optimal observability in a linear income tax

Slemrod, Joel; Traxler, Christian

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Optimal observability in a linear income tax

Slemrod, J., & Traxler, C. (2010). Optimal observability in a linear income tax.

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Item Permalink: http://hdl.handle.net/11858/00-001M-0000-0028-6F96-8 Version Permalink: http://hdl.handle.net/11858/00-001M-0000-0029-7724-E

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http://www.coll.mpg.de/pdf_dat/2010_04online.pdf (Preprint)

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Creators:
Slemrod, Joel, Author
Traxler, Christian¹, Author

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1Max Planck Institute for Research on Collective Goods, Max Planck Society, ou_2173688

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Abstract: 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. We characterize the optimal level of observability and derive a new expression for the optimal progressivity, which – in addition to the standard equity efficiency trade-off – accounts for the limited accuracy of an income tax system.

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Dates: Published in Print: 2010

Publication Status: Published in print

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Publishing info: Bonn : Max Planck Institute for Research on Collective Goods

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Identifiers: Other: 2010/04

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