We determine the optimal income tax schedule when individuals have the possibility of avoiding paying taxes. Considering a convex concealment cost function, we find that a subset of individuals, located in the interior of the income distribution, should be allowed to avoid taxes, provided that the marginal cost of avoiding the first euro is sufficiently small. This contrasts with the results of Grochulski who shows that, using a subadditive cost function, all individuals should report their true income. We also provide a characterization of the optimal income tax curve.

中文翻译：

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具有避税的最佳所得税

当个人有可能避免纳税时，我们确定最佳的所得税时间表。考虑到凸隐蔽成本函数，我们发现，只要避免第一欧元的边际成本足够小，就应该允许位于收入分配内部的一部分个人避税。这与格罗切尔斯基（Grochulski）的结果相反，后者表明，使用亚加成成本函数，所有个人都应报告其真实收入。我们还提供了最佳所得税曲线的特征。