Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/18004
Year of Publication: 
2007
Citation: 
[Journal:] Economics: The Open-Access, Open-Assessment E-Journal [ISSN:] 1864-6042 [Volume:] 1 [Issue:] 2007-6 [Publisher:] Kiel Institute for the World Economy (IfW) [Place:] Kiel [Year:] 2007 [Pages:] 1-32
Publisher: 
Kiel Institute for the World Economy (IfW), Kiel
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: 
Creative Commons License: 
cc-by-nc Logo
Document Type: 
Article

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