We examine how tax avoidance in the form of trade in well-functioning asset markets affect the basic labor supply model. We show that tax arbitrage has potentially dramatic implications for positive, normative and econometric analysis of how taxes affect work incentives.labor suppy; progressive income taxation; tax arbitrage;

Agell, Jonas

Persson, Mats

English

Research Papers in Economics

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Tax Arbitrage and Labor Supply

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Tax Arbitrage and Labor Supply

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Research Papers in Economics