Itemised Deductions: A Device to Reduce Tax Evasion

CentER

A 17-page Dutch discussion paper showing that, for any level of taxation, it is possible to increase tax proceeds by choosing the proper level of itemised deduction; the cost for the government on the consumers’ side is more than compensated by the extra proceeds on the sellers’ side

Amedeo Piolatto

Taxation Posted: 2010-06-30