Tax Avoidance and the Deadweight Loss of the Income Tax
- 1 November 1999
- journal article
- Published by MIT Press in The Review of Economics and Statistics
- Vol. 81 (4) , 674-680
- https://doi.org/10.1162/003465399558391
Abstract
Traditional analyses of the income tax greatly underestimate deadweight losses by ignoring its effect on forms of compensation and patterns of consumption. The full deadweight loss is easily calcul...Keywords
This publication has 3 references indexed in Scilit:
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- SOCIAL SECURITY RULES AND MARGINAL TAX RATESNational Tax Journal, 1992
- Individual taxpayer response to tax cuts: 1982–1984Journal of Public Economics, 1987