Scandinavian Working Papers in Economics
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Institute for International Economic Studies, Stockholm University Seminar Papers, Institute for International Economic Studies, Stockholm University

No 647:
Tax Arbitrage and Labor Supply

Jonas Agell () and Mats Persson ()

Abstract: We examine how tax avoidance in the form of trade in well-functioning asset markets affect 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.

Keywords: labor suppy; progressive income taxation; tax arbitrage; (follow links to similar papers)

JEL-Codes: H21; H23; H24; (follow links to similar papers)

35 pages, August 1, 1998

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This paper is published as:
Agell, Jonas and Mats Persson, (2000), 'Tax Arbitrage and Labor Supply', Journal of Public Economics, No. 78, pages 3-24

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