Tax Avoidance and the Deadweight Loss of the Income Tax

Feldstein, M. (1999). Tax Avoidance and the Deadweight Loss of the Income Tax. Review of Economics and Statistics, 81(4), 674-680.

Type

Journal article

Intellectual base

Review or monograph

Year

1999

Volume

81

Issue

4

Pages

674-680

DOI

10.1162/003465399558391

DOI registrant

MIT Press

Link

https://doi.org/10.1162/003465399558391

Cited from

economics_finance

Cited by

1 citation across 1 artifact.

Each citation links to the sentence it supports in the citing article.

Primes

• Deadweight Loss
  • Empirical elasticity evidence: Feldstein (1999)

    This sourceEstimates behavioral DWL of the income tax directly from tax-avoidance and labor-supply responses; finds DWL per dollar of revenue far larger than Harberger's classic estimate (can approach or exceed revenue collected).

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