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Tax Systems$
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Joel Slemrod and Christian Gillitzer

Print publication date: 2014

Print ISBN-13: 9780262026727

Published to MIT Press Scholarship Online: May 2014

DOI: 10.7551/mitpress/9780262026727.001.0001

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Multiple Behavioral Margins

Multiple Behavioral Margins

Chapter:
(p.23) 3 Multiple Behavioral Margins
Source:
Tax Systems
Author(s):

Joel Slemrod

Christian Gillitzer

Publisher:
The MIT Press
DOI:10.7551/mitpress/9780262026727.003.0003

This chapter extends the standard tax analysis to accommodate two sets of important behavioural response margins that taxes affect, but are not emphasized in the usual treatments. One is tax evasion, where the deterrence model is laid out formally and non-deterrence approaches are discussed and assessed. Alternative approaches to the empirical analysis of the nature and magnitude of tax evasion and its determinants are critically evaluated. The other is tax avoidance, defined as taxpayer efforts to reduce their tax liability that do not alter their consumption basket other than due to income effects. A wide range of examples of tax avoidance are presented, including altering the characteristics of goods, time shifting of tax liability, and income base shifting.

Keywords:   Tax evasion, Tax avoidance, Income shifting, Deterrence

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