@techreport{Goerke2011optimal,
abstract = {If tax obligations are met, the balanced-budget substitution of an ad valorem tax on output for a specific tax not only raises a monopolist's production, but also represents a Pareto improvement. However, if tax avoidance or evasion is feasible and the marginal costs of such actions decline with the legal tax burden, a monopolist will respond to a balanced-budget substitution of an ad valorem tax for a specific tax by reducing output, while profits remain constant. Therefore, in the presence of tax avoidance or evasion activities a move towards specific taxation can represent a Pareto improvement.},
address = {T\"{u}bingen},
author = {Laszlo Goerke},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H21; H25; H26; 330; Ad valorem tax; Monopoly; Output; Tax avoidance; Tax evasion; Specific tax},
language = {eng},
note = {urn:nbn:de:bsz:21-opus-56027},
number = {8},
publisher = {Univ.},
title = {The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion},
type = {University of T\"{u}bingen working papers in economics and finance},
url = {http://hdl.handle.net/10419/45467},
year = {2011}
}
