Results found: 2

Search results

Search:
in the keywords: Tax Morale

Sort By:

Limit search:

Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?

100%

Simonovits A.

DANUBE: Law and Economics Review

2013

vol. 4

issue 2

97-114

We analyze the impact of tax morale on optimal progressive labor income taxation. Only universal basic income is financed from a linear tax and the financing of public goods is neglected. Each individual supplies labor and (un)declares earning, depending on his labor disutility and tax morale. Limiting the utilitarianism to the poorer parts of the population (defined by the inclusion share), the optimal tax rate is an increasing function of the tax morale and a decreasing function of the inclusion share, provided that the average wage of those included is higher than 0.54 times the average wage.

In the Shadow of the State - the Informal Economy and Informal Economy Labor Force

86%

Schneider F.

DANUBE: Law and Economics Review

2014

vol. 5

issue 4

227-248

In this paper, the main focus lies on the informal economy and on work in the shadow. The most influential factors on the informal economy are tax policies and state regulation. The size of the informal economy was decreasing over the period 1999 to 2007, from 34.0% to 31.2% for 161 countries (unweighted average). Furthermore, economic opportunities, taxes and regulations, the general situation on the labor market, and unemployment are crucial for an understanding of the dynamics of the shadow labor force. In contrast with the decrease of the informal economy (value added figures), the informal economy labor force increased for most countries over the period 1999 to 2007.

Refine search results

2 DANUBE: Law and Economics Review

1 Schneider F.

1 Simonovits A.

1 2015

1 2013

Search results

Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?

In the Shadow of the State - the Informal Economy and Informal Economy Labor Force