Open Access

Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?


Cite

Alesina, A., Angelitos, G. M. (2005). Fairness and Redistribution. American Economic Review, 95, 960-980.10.1257/0002828054825655Search in Google Scholar

Allingham, M., Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323-338.10.1016/0047-2727(72)90010-2Search in Google Scholar

Andreoni, J., Erard, B., Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36, 818-860.Search in Google Scholar

Chetty, R. (2009). Is Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance. American Economic Journal: Economic Policy, 1(1), 31-52.10.1257/pol.1.2.31Search in Google Scholar

Cowell, F. A., Gordon, J. P. F. (1988). Unwillingness to Pay: Tax Evasion and Public Good Provision. Journal of Public Economics, 36, 305-321.10.1016/0047-2727(88)90013-8Search in Google Scholar

Cremer, H., Gavhari, F. (1996). Tax Evasion and the Optimal General Income Tax. Journal of Public Economics, 60, 261-275.10.1016/0047-2727(95)01525-6Search in Google Scholar

Doerrenberg, Ph., Peichl A. (2013). Progressive Taxation and Tax Morale. Public Choice, 155, 293-316.10.1007/s11127-011-9848-1Search in Google Scholar

Doerrenberg, Ph., Duncan, D, Fuest, C., Peichl, A. (2012). Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily? IZA Discussion Paper, 6275.10.2139/ssrn.1989247Search in Google Scholar

Feldstein, M. (1973). On the Optimal Progressivity of the Income Tax. Journal of Public Economics, 2, 357-376.10.1016/0047-2727(73)90026-1Search in Google Scholar

Feldstein, M. (1999). Tax Avoidance and the Deadweight Loss of the Income Tax. Review of Economics and Statistics, 81, 674-680, full text: NBER Working Paper 5055, 1996.Search in Google Scholar

Frey, B. S., Weck-Hannemann, H. (1984). The Hidden Economy as an ‘Unobserved’ Variable’. European Economic Review, 26, 33-53.10.1016/0014-2921(84)90020-5Search in Google Scholar

Garay, B., Simonovits, A., To´th, J. (2012). Local Interaction in Tax Evasion. Economic Letters, 111, 412-415.10.1016/j.econlet.2011.12.066Search in Google Scholar

Lago-Penas, I., Lago-Penas, L. (2010). The Determinants of Tax Morale in Comparative Perspective: Evidence from European Countries. European Journal of Political Economy, 26, 441-453.10.1016/j.ejpoleco.2010.06.003Search in Google Scholar

Méder, Zs., Simonovits, A., Vincze, J. (2012). Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality. Economic Analysis and Policy, 42, 171-188.10.1016/S0313-5926(12)50019-6Search in Google Scholar

Meltzer, A. H., Richard, S. F. (1981). The Rational Theory of the Size of the Government. Journal of Political Economy, 89, 914-927.10.1086/261013Search in Google Scholar

Mirrlees, J. A. (1971). An Exploration in the Theory of Optimum Income Taxation. Review of Economic Studies, 38, 175-208.10.2307/2296779Search in Google Scholar

Ravaillon, M. (1997). Measuring SocialWelfare with or without Poverty Lines. American Economic Review Paper and Proceedings, 84, 359-364.Search in Google Scholar

Romer, T. (1975). Individual Welfare, Majority Voting and the Properties of a Linear Income Tax. Journal of Public Economics, 4, 163-185.10.1016/0047-2727(75)90016-XSearch in Google Scholar

Saez, E., Slemrod, J., Giertz, S. H. (2009/2012). The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review. NBERWorking Paper 15012, to appear in Journal of Economic Literature.10.3386/w15012Search in Google Scholar

Sandmo, A. (1981). Income Tax Evasion. Journal of Public Economics, 16, 265-288.10.1016/0047-2727(81)90001-3Search in Google Scholar

Sandmo, A. (2012). An Evasive Topic: Theorizing about the Hidden Economy. International Tax and Public Finance, 19, 5-24.10.1007/s10797-011-9185-9Search in Google Scholar

Sheshinski, E. (1972). Optimal Linear Income Tax. Review of Economic Studies, 39, 297-302.10.2307/2296360Search in Google Scholar

Simonovits, A. (2010). Exogenous Tax Morale and Optimal Linear Income. Budapest, Institute of Economics, HAS, Working Paper, 5.Search in Google Scholar

Simonovits, A. (2011). Higher Tax Morale Implies Higher Optimal Income Tax Rate. Budapest, Institute of Economics, HAS, Working Paper, 37.Search in Google Scholar

Traxler, Ch. (2010). Social Norms and Conditional Cooperative Taxpayers. European Journal of Political Economy, 26, 89-103.10.1016/j.ejpoleco.2009.11.001Search in Google Scholar

Yitzaki, S. (1974). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 3, 201-202.10.1016/0047-2727(74)90037-1Search in Google Scholar

ISSN:
1804-8285
Language:
English
Publication timeframe:
4 times per year
Journal Subjects:
Business and Economics, Political Economics, Macroecomics, Economic Policy, Law, European Law, other