A general model of the behavioral response to taxation

International Tax and Public Finance

Volumn 8, Issue 2, 2001, Pages 119-128

  Slemrod, Joel ^a  

^a UNIVERSITY OF MICHIGAN   (United States)

Author keywords

Avoidance; Evasion; Labor supply; Tax reform; Taxation

Indexed keywords

EID: 0001085253     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1011204301325     Document Type: Article

References (18)

1. Allingham, M. G. and A. Sandmo. (1972). "Income Tax Evasion: A Theoretical Analysis." Journal of Public Economics 1, 323-338.
2. Auerbach, A. and J. Slemrod. (1997). "The Economic Effects of the Tax Reform Act of 1986." Journal of Economic Literature 35, 589-632.
3. Christian, C. (1994). "Voluntary Compliance with the Individual Income Tax: Results from the 1988 TCMP Study." IRS Research Bulletin, 1993/1994. Publication 1500, Washington, D.C.: Internal Revenue Service.
4. Cowell, F. A. (1985). "Tax Evasion with Labour Income." Journal of Public Economics 26, 19-34.
5. Cowell, F. A. (1990). "Tax Sheltering and the Cost of Evasion." Oxford Economic Papers 42, 231-243.
6. Cremer, H. and F. Gahvari. (1993). "Tax Evasion and Optimal Commodity Taxation." Journal of Public Economics 50, 261-275.
7. Grubert, H. and J. Slemrod. (1998). "Tax Effects on Investment and Income Shifting to Puerto Rico." Review of Economics and Statistics 80, 365-373.
8. Kaplow, L. (1990). "Optimal Taxation with Costly Enforcement and Evasion." Journal of Public Economics 43, 221-236.
9. Mayshar, J. (1991). "Optimal Taxation with Costly Administration." Scandinavian Journal of Economics 93, 75-88.
10. Okun, A. M. (1975). Equality and Efficiency: The Big Tadeoff. Washington, D.C.: The Brookings Institution.
11. Rosen, H. (1976). "Tax Illusion and the Labor Supply of Married Women." Review of Economics and Statistics 58, 485-507.
12. Sandmo, A. (1981). "Income Tax Evasion, Labour Supply, and the Equity-Efficiency Tradeoff." Journal of Public Economics 16, 265-288.
13. Slemrod, J. (1992). "Do Taxes Matter? Lessons from the 1980s." American Economic Review 82, 250-256.
14. Slemrod, J. (1994). "Fixing the Leak in Okun's Bucket: Optimal Tax Progressivity when Avoidance Can be Controlled." Journal of Public Economics 55, 41-51.
15. Slemrod, J. (1999). "Estimating System-Dependent Tax Elasticities: The Case of the Michigan Cigarette Tax Increase." Mimeo. University of Michigan.
16. Usher, D. (1986). "Tax Evasion and the Marginal Cost of Public Funds." Economic Inquiry 24, 563-586.
17. Yitzhaki, S. (1974). "A Note on 'Income Tax Evasion: A Theoretical Analysis'." Journal of Public Economics 3, 201-202.
18. Yitzhaki, S. (1987). "On the Excess Burden of Tax Evasion." Public Finance Quarterly 15, 123-127.