Abstract
In this note we model the individual decision on income underreporting in a system with a negative income tax. We show that a change in the tax rate has opposing effects on the
compliance behavior of the poor and the rich.
| Original language | English |
|---|---|
| Number of pages | 3 |
| Journal | Economics Bulletin |
| Volume | 8 |
| Issue number | 8 |
| Publication status | Published - 2008 |
Fields of science
- 502010 Public finance
- 502047 Economic theory
- 502046 Economic policy