Tax Evasion and Capital Taxation (Record no. 134467)

MARC details
000 -LEADER
fixed length control field 01269nas a2200217Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 241107c99999999xx |||||||||||| ||und||
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER
International Standard Serial Number 0022-3808
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Rotberg, Shahar
9 (RLIN) 123237
245 #0 - TITLE STATEMENT
Title Tax Evasion and Capital Taxation
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. Journal of Political Economy
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2024
300 ## - PHYSICAL DESCRIPTION
Extent 2488-2529
520 ## - SUMMARY, ETC.
Abstract Wealth inequality has prompted calls for higher taxes on capital income and wealth but also concerns that rich households would respond by concealing their assets offshore. We use a general equilibrium model to study how taxing capital more heavily would affect offshore tax evasion and how this would affect the broader economy. Without evasion, tax revenue could be increased dramatically, inequality could be reduced, and widespread welfare gains could be achieved. After accounting for evasion, however, tax revenue would rise marginally or even fall, inequality would increase, and widespread welfare losses would result.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Capital Income
9 (RLIN) 36688
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Capital Taxation
9 (RLIN) 11311
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tax Revenue
9 (RLIN) 45979
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Wealth Inequality
9 (RLIN) 123238
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tax Evasion
9 (RLIN) 39682
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Steinberg, Joseph B.
9 (RLIN) 123239
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.journals.uchicago.edu/doi/10.1086/729066">https://www.journals.uchicago.edu/doi/10.1086/729066</a>
999 ## - SYSTEM CONTROL NUMBERS (KOHA)
Koha biblionumber 134467
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        Dr VKRV Rao Library Dr VKRV Rao Library 07/11/2024 Vol. 132, No. 7   AI738 07/11/2024 07/11/2024 Article Index

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