Tax compliance and wealth inequality

被引：2

作者：

Alventosa, Adriana ^{[1
]}

Olcina, Gonzalo ^{[2
]}

机构：

[1] Univ Valencia, Dept Econ Anal, UMICCS, ERI CES, Valencia, Spain

[2] Univ Valencia, Dept Econ Anal, ERI CES, Valencia, Spain

来源：

APPLIED ECONOMICS LETTERS | 2020年 / 27卷 / 11期

关键词：

Tax evasion; wealth inequality; public good provision; TAXATION; EVASION;

D O I：

10.1080/13504851.2019.1646859

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this work, we theoretically approach optimal taxing in a public good provision context in a society where wealth is Pareto distributed. Our main result shows that high levels of wealth inequality yield lower levels of tax compliance and, consequently, lower provision of public goods.

引用

页码：899 / 903

页数：5

共 50 条

[31] WEALTHY AND WEALTH TAX
ATKINSON, AB
NEW SOCIETY, 1978, 43 (801): : 305 - 306
[32] CASE FOR A WEALTH TAX
STEINBER.A
SOCIAL POLICY, 1973, 3 (06) : 51 - 54
[33] A Wealth Tax at Work
Thoresen, Thor O.
Ring, Marius A. K.
Nygard, Odd E.
Epland, Jon
CESIFO ECONOMIC STUDIES, 2022, 68 (04) : 321 - 361
[34] A CONSTITUTIONAL WEALTH TAX
Glogower, Ari
MICHIGAN LAW REVIEW, 2020, 118 (05) : 717 - 784
[35] Time for a Wealth Tax
Friedman, Leon
NATION, 2010, 291 (24) : 4 - +
[36] WEALTH TAX AWARENESS
WALSBY, JB
VETERINARY RECORD, 1975, 96 (13) : 294 - 294
[37] Wealth inequality and democracy
Sutirtha Bagchi
Matthew J. Fagerstrom
Public Choice, 2023, 197 : 89 - 136
[38] Finance and wealth inequality
Hasan, Iftekhar
Horvath, Roman
Mares, Jan
JOURNAL OF INTERNATIONAL MONEY AND FINANCE, 2020, 108
[39] Inflation and wealth inequality
Kim, Dong-Hyeon
Lin, Shu-Chin
ECONOMIC ANALYSIS AND POLICY, 2024, 82 : 893 - 907
[40] Increasing inequality of wealth?
Weicher, JC
PUBLIC INTEREST, 1997, (126) : 15 - 25

← 1 2 3 4 5 →