Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?
We analyze the impact of tax morale on optimal progressive labor income taxation. Only universal basic income is financed from a linear tax and the financing of public goods is neglected. Each individual supplies labor and (un)declares earning, depending on his labor disutility and tax morale. Limit...
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| Format: | Article |
| Language: | English |
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Sciendo
2013-06-01
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| Series: | Danube |
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| Online Access: | https://doi.org/10.2478/danb-2013-0005 |