International Journal of Management and Applied Science (IJMAS)
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current issues
Volume-5,Issue-7  ( Jul, 2019 )
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Statistics report
Sep. 2019
Submitted Papers : 80
Accepted Papers : 10
Rejected Papers : 70
Acc. Perc : 12%
Issue Published : 65
Paper Published : 4063
No. of Authors : 8344
  Journal Paper




Paper Title :
Income Tax Distortions And Tax Arbitrage

Author :Kadir Nagac

Article Citation :Kadir Nagac , (2015 ) " Income Tax Distortions And Tax Arbitrage " , International Journal of Management and Applied Science (IJMAS) , pp. 40-42, Volume-1,Issue-11

Abstract : We present a simple static labor supply model with endogenous asset choice. Then, we examine how tax avoidance through asset trading affects the labor supply response and the excess burden of income tax. Furthermore, we discuss the implications of the tax policy analysis and show that a failure to account for avoidance responses may lead to errors when estimating how tax reform affects labor supply and the welfare cost of taxation. Because of tax avoidance through tax arbitrage, the progressivity of a given tax system will be less than what the formal tax system implies.

Type : Research paper


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