Scandinavian Working Papers in Economics

Working Paper Series,
Uppsala University, Department of Economics

No 1997:26: Tax Arbitrage and Labor Supply

Jonas Agell () and Mats Persson
Additional contact information
Jonas Agell: Department of Economics, Postal: Department of Economics, Uppsala University, P.O. Box 513, SE-751 20 Uppsala, Sweden
Mats Persson: Institute for International Economic Studies, Postal: Stockholm University, SE-106 91 Stockholm, Sweden

Abstract: We examine how tax avoidance in the form of trade in well-functioning asset markets affects the basic labor supply model. We show that tax arbitrage has dramatic implications for positive, normative and econometric analysis of how taxes affect work incentives.

Keywords: Labor supply; progressive income taxation; tax arbitrage

JEL-codes: H21; H23; H24

34 pages, November 7, 1997

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Published as
Jonas Agell and Mats Persson, (2000), 'Tax Arbitrage and Labor Supply', Journal of Public Economics, vol 78, pages 3-24

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