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Eberhard Karls Universität Tübingen >
Wirtschaftswissenschaftliche Fakultät, Universität Tübingen >
University of Tübingen Working Papers in Economics and Finance >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/45467
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Goerke, Laszlo | | en_US |
| dc.date.accessioned | | 2011-05-09T09:39:08Z | | - |
| dc.date.available | | 2011-05-09T09:39:08Z | | - |
| dc.date.issued | | 2011 | | en_US |
| dc.identifier.pi | | urn:nbn:de:bsz:21-opus-56027 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/45467 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | Univ. Tübingen | | en_US |
| dc.relation.ispartofseries | | University of Tübingen working papers in economics and finance 8 | | en_US |
| dc.subject.jel | | H21 | | en_US |
| dc.subject.jel | | H25 | | en_US |
| dc.subject.jel | | H26 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | Ad valorem tax | | en_US |
| dc.subject.keyword | | Monopoly | | en_US |
| dc.subject.keyword | | Output | | en_US |
| dc.subject.keyword | | Tax avoidance | | en_US |
| dc.subject.keyword | | Tax evasion | | en_US |
| dc.subject.keyword | | Specific tax | | en_US |
| dc.title | | The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 657436445 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | en_US |
| dc.identifier.repec | | RePEc:zbw:tuewef:8 | | - |
| Appears in Collections: | | University of Tübingen Working Papers in Economics and Finance
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