Tax Arbitrage and Labor Supply
1998 (English)Report (Other academic)
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the basic labor supply model. We show that tax arbitrage has potentially dramatic implications for positive, normative and econometric analysis of how taxes affect work incentives.
Place, publisher, year, edition, pages
Stockholm: IIES , 1998. , 41 p.
Seminar Paper / Institute for International Economic Studies, Stockholm University, ISSN 0347-8769 ; 647
Labor supply, Progressive income taxation, Tax arbitrage
IdentifiersURN: urn:nbn:se:su:diva-41033OAI: oai:DiVA.org:su-41033DiVA: diva2:327966