Oppdragsgivers prosjektnr.:
Frisch prosjekt: 2411 - Tax Evasion in Norway
Optimal Provision of Public Goods with Rank Dependent Expected Utility
Link to article:
Authors:
Eide, Erling
Year:
2003
Reference:
Memorandum
Number in series: 3
Summary
In this paper the theory of rank-dependent expected utility (RDEU) is substituted for the theory of expected utility (EU) in a model of optimal provision of public goods. The substitution generalizes the Samuelson rule, previously modified to include deadweight loss and tax evasion loss.
JEL:
D81, H21, H26.
Keywords:
Tax evasion, optimal taxation, rank dependent expected utility
Project:
Oppdragsgiver: SkattedirektoratetOppdragsgivers prosjektnr.:
Frisch prosjekt: 2411 - Tax Evasion in Norway
Contact:
erling.eide@jus.uio.no.
Financing:
Norwegian Tax Administration (Skattedirektoratet)
