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Asset Markets, Tax Arbitrage, and the Redistributive Properties of Progressive Income Taxation
Department of Economics, Uppsala University.
Stockholm University, Faculty of Social Sciences, Institute for International Economic Studies.
1988 (English)Report (Other academic)
Abstract [en]

It is commonly believed that tax arbitrage is anti-egalitarian. The present paper shows that this is not necessarily true; tax arbitrage might actually reduce inequality as well as increase efficiency. It is also shown that the introduction of tax arbitrage will linearize the tax system. Thus complicated, non-linear tax scedules in the spirit of Mirrlees (1971) cannot be sustained.

Place, publisher, year, edition, pages
Stockholm: IIES , 1988. , 33 p.
Seminar Paper / Institute for International Economic Studies, Stockholm University, ISSN 0347-8769 ; 420
National Category
URN: urn:nbn:se:su:diva-41607OAI: diva2:331581
Available from: 2010-07-23 Created: 2010-07-23 Last updated: 2010-07-23Bibliographically approved

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