Optimal Redistribution with a Shadow Economy
We extend the theory of the optimal redistributive taxation to economies with an informal labor market. The optimal tax formula contains two new terms capturing reported income responses of informal workers on an intensive and an extensive margin. Both terms decrease the optimal tax rates. We quanti...
Autores Principales: | , |
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Formato: | Objeto de conferencia (Conference Object) |
Lenguaje: | Inglés (English) |
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Universidad del Rosario. Facultad de Economía
2018
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Acceso en línea: | http://repository.urosario.edu.co/handle/10336/18245 |