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Martin Halla and Friedrich Schneider
''Non-Compliance under a Negative Income Tax''
( 2008, Vol. 8 No.8 )
In this note we model the individual decision on income underreporting in a system with a negative income tax. We show that a change in the tax rate has opposing effects on the compliance behavior of the poor and the rich.
Keywords: negative income tax
JEL: H2 - Taxation, Subsidies, and Revenue: General
H3 - Fiscal Policies and Behavior of Economic Agents: General
Manuscript Received : Sep 26 2008 Manuscript Accepted : Sep 26 2008

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