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Economics: The Open-Access, Open-Assessment E-Journal - Discussion Papers >
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http://hdl.handle.net/10419/17933
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| Title: | | Hidden Economies and the Socially Optimal Fiscal-Tax to Liquidity-Tax Ratio  |
| Authors: | | Ercolani, Marco G. |
| Issue Date: | | 2007 |
| Series/Report no.: | | Economics Discussion Papers / Institut für Weltwirtschaft 2007-10 |
| Abstract: | | Differential tax analysis is used to show how the socially optimal fiscal-tax to liquidity-tax ratio changes with the relative size of the tax-evading hidden economy. The smaller the relative size of the hidden economy, the larger the optimal fiscal-tax to liquidity-tax ratio. The empirical cross-section and panel evidence supports this theoretical result. |
| Subjects: | | inflation tax hidden/shadow/underground economy seigniorage |
| JEL: | | H21 E52 O17 E31 |
| Creative Commons License: | |  |
| Document Type: | | Working Paper |
| Appears in Collections: | | Economics: The Open-Access, Open-Assessment E-Journal - Discussion Papers
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