The keynote address given by Professor Joel Slemrod (University of Michigan) at the inaugural seminar of The Finnish Centre of Excellence in Tax Systems Research (FIT), University of Tampere, Finland, on September 1, 2022.
Tax policy design aims to vanish evasion incentives but can also affect agents’ occupational choices. Tax schemes, auditing, and the size of the IRS affect agents’ decisions, and the government must be aware of this. This article summarizes a study of the optimal tax policy design when evasion and occupational decision coexist.
Professor, author Joel Slemrod visits Tampere in connection of the launch of the Finnish Center of Excellence in Tax Systems Research. His honorary keynote “What We Know about Tax Systems, How We Know It, and What We Still Need to Know” is open for all interested parties.