Does More Progressive Tax Make Tax Discipline Weaker?

Preprint OPEN
Tatiana Damjanovic;
  • Subject: Endogenous prices, tax collection, inequality, tax progressivity.
    • jel: jel:H21 | jel:H26 | jel:H23
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

This paper investigates the relationship between the disparity in tax base and tax collection. I address the tax collection problem with traditional industrial organization approach. Thus, I model the "tax minimization" industry where the supplier helps taxpayers to avo... View more
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