文章基本信息
- 标题：Non-Compliance under a Negative Income Tax
- 本地全文：下载
- 作者：Martin Halla ; Friedrich Schneider
- 期刊名称：Economics Bulletin
- 电子版ISSN：1545-2921
- 出版年度：2008
- 卷号：8
- 出版社：Economics Bulletin
- 摘要：In this note we model the individual decision on income underreporting in a system with a negative income tax. We show that a change in the tax rate has opposing effects on the compliance behavior of the poor and the rich.
- 关键词：negative income tax
