Does Tax Evasion Modify the Redistributive Effect of Tax Progressivity?

• Autores: María Jesús Freire Serén, Judith Panadés Martí
• Localización: Economic record, ISSN 0013-0249, Vol. 84, Nº. 267, 2008, págs. 486-495
• Idioma: inglés
• DOI: 10.1111/j.1475-4932.2008.00512.x
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• Dialnet Métricas: 4 Citas
• Resumen

  • 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.