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Article

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Data de publicació

2015-11

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Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/108983

Itemised Deductions: A Device to Reduce Tax Evasion

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Recurs relacionat

https://doi.org/10.1111/geer.12059

Resum

With direct incentives and sanctions being the most common instruments to fight tax evasion, the theoretical literature has tended to overlook indirect schemes, such as itemised deductions, in which one agent's behaviour affects the likelihood that others will declare their revenue. Itemised deductions provide an incentive for consumers to declare their purchases. This induces a partial shift in the demand from the black market to the legal one, for consumers need a transaction receipt to enjoy the tax deduction. I show that it is possible to increase tax proceeds by choosing a suitable level of itemised deduction, and this, for any level of taxation. Indeed, the cost for the tax authority on the consumers' side is more than compensated for by the extra proceeds generated on the sellers' side

Matèries

Frau fiscal, Frau de llei, Impostos sobre societats

Matèries (anglès)

Tax evasion, Evasion of the law, Corporate taxes

Citació

Col·leccions

Articles publicats en revistes (Economia)

Citació

PIOLATTO, Amedeo. Itemised Deductions: A Device to Reduce Tax Evasion. German Economic Review. 2015. Vol. 16, num. 4, pags. 422-438. ISSN 1465-6485. [consulted: 14 of August of 2026]. Available at: https://hdl.handle.net/2445/108983

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