Seminar Papers, Institute for International Economic Studies, Stockholm University
Tax Arbitrage and Labor Supply
() 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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