Jump to ContentJump to Main Navigation
Tax Systems$
Users without a subscription are not able to see the full content.

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

Show Summary Details
Page of

PRINTED FROM MIT PRESS SCHOLARSHIP ONLINE (www.mitpress.universitypressscholarship.com). (c) Copyright The MIT Press, 2018. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a monograph in MITSO for personal use (for details see www.mitpress.universitypressscholarship.com/page/privacy-policy).date: 22 April 2019

Multiple Behavioral Margins

Multiple Behavioral Margins

(p.23) 3 Multiple Behavioral Margins
Tax Systems

Joel Slemrod

Christian Gillitzer

The MIT Press

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

MIT Press Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs, and if you can't find the answer there, please contact us.