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Title:Hidden Economies and the Socially Optimal Fiscal-Tax to Liquidity-Tax Ratio PDF Logo
Authors:Ercolani, Marco G.
Issue Date:2007
Citation:[Journal:] Economics: The Open-Access, Open-Assessment E-Journal [Volume:] 1 [Issue:] 2007-6 [Pages:] 1-32 [DOI/URN:] doi:10.5018/economics-ejournal.ja.2007-6
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:O17
H21
E52
E31
Persistent Identifier of the first edition:doi:10.5018/economics-ejournal.ja.2007-6
Creative Commons License:http://creativecommons.org/licenses/by-nc/2.0/de/deed.en
Document Type:Article
Appears in Collections:Economics: The Open-Access, Open-Assessment E-Journal - Journal Articles

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