Jonas Agell () and Mats Persson ()
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Jonas Agell: Department of Economics, Uppsala University, Postal: Uppsala University, Box 513, 751 20 Uppsala, Sweden
Mats Persson: Institute for International Economic Studies, Stockholm University, Postal: Stockholm University, S-106 69 Stockholm, Sweden
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
35 pages, August 1, 1998
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