TY - JOUR A1 - Traxler, Christian A1 - Slemrod, Joel T1 - Optimal Observability in a Linear Income Tax T2 - Economics Letters N2 - We study the optimal observability of the tax base within the standard linear income tax problem, where observability is determined by the government's investment into the accurate measurement of the tax base. KW - Optimal linear income taxation KW - Observability KW - Tax enforcement Y1 - 2017 UR - https://opus4.kobv.de/opus4-hsog/frontdoor/index/index/docId/2159 UR - https://nbn-resolving.org/urn:nbn:de:kobv:b1570-opus4-21590 SN - 0165-1765 N1 - This is a post-peer-review, pre-copyedit version of an article published in Economics Letters. The final authenticated version is available online at: DOI 10.1016/j.econlet.2010.04.044 VL - 108 IS - 2 SP - 105 EP - 108 ER -