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FIEF - Trade Union Institute for Economic Research Working Paper Series, FIEF - Trade Union Institute for Economic Research

No 157:
Labor Supply When Tax Avoidance Matters

Jonas Agell (), Mats Persson () and Hans SacklÚn

Abstract: We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead to huge errors when predicting how tax reform affects labor supply, tax revenue, and the welfare cost of taxation. In conclusion we argue that our model may explain a number of otherwise hard to understand dimensions of tax payer response.

Keywords: Labour supply; Tax avoidance; Asset markets; Tax reform simulation; (follow links to similar papers)

JEL-Codes: H31; J22; (follow links to similar papers)

34 pages, September 28, 1999

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This paper is published as:
Agell, Jonas, Mats Persson and Hans SacklÚn, (2004), 'Labor Supply When Tax Avoidance Matters', European Journal of Political Economy, Vol. 20, No. 4, pages 963-982



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