A NEGATIVE INCOME TAX AND LOW INCOME FARM FAMILIES*

Negative Income Tax Plan

Income Tax Buyouts and Income Tax Evasion

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for eva...

Administrative Aspects of a Negative Income Tax

In recent years, there has been growing discontent with the nation's welfare programs. The resulting discussions have produced a broad range of criticisms. It is said that present programs do not reach all of the poor; that benefits are too small for many of those who receive them; that eligibility tests are demeaning and incentives for self-betterment are stifled, with the result.that too many...

"Labour Supply Implications of a Negative Income Tax Plan"

Montréal. Il a pour mission la promotion et la valorisation de la recherche. Érudit offre des services d'édition numérique de documents scientifiques depuis 1998. Note : les règles d'écriture des références bibliographiques peuvent varier selon les différents domaines du savoir. Ce document est protégé par la loi sur le droit d'auteur. L'utilisation des services d'Érudit (y compris la reproduct...

Estimating the Labor Supply Effects of a Negative Income Tax

and particularly to Stanley Masters for many helpful criticisms and suggestions. At least one-half of the good ideas in the text should probably be attributed to Masters. I have discussed the study so often and in such great detail with him that it is impossible at this point for me to distinguish clearly which particular suggestions originated with him. Finally, I am indebted to Gordon Wilson ...