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Does Tax Evasion Modify the Redistributive Effect of Tax Progressivity? *
Author(s) -
FREIRESERÉN MARÍA JESÚS,
PANADÉS JUDITH
Publication year - 2008
Publication title -
economic record
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.365
H-Index - 42
eISSN - 1475-4932
pISSN - 0013-0249
DOI - 10.1111/j.1475-4932.2008.00512.x
Subject(s) - economics , tax evasion , indirect tax , double taxation , tax reform , evasion (ethics) , monetary economics , public economics , immune system , immunology , biology
This article shows how tax evasion modifies the redistributive effect of tax progressivity. The analysis, which is conducted by means of the standard tax evasion model, suggests a possible reduction of the redistributive effect of progressive income taxation. This issue is important to empirically evaluate and compare the redistributive effect of tax systems in economies with different tax evasion levels.