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dc.contributor.authorGoerke, Laszloen
dc.date.accessioned2011-05-09T09:39:08Z-
dc.date.available2011-05-09T09:39:08Z-
dc.date.issued2011-
dc.identifier.piurn:nbn:de:bsz:21-opus-56027en
dc.identifier.urihttp://hdl.handle.net/10419/45467-
dc.description.abstractIf 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
dc.language.isoengen
dc.publisher|aUniversity of Tübingen, Faculty of Economics and Social Sciences |cTübingenen
dc.relation.ispartofseries|aUniversity of Tübingen Working Papers in Economics and Finance |x8en
dc.subject.jelH21en
dc.subject.jelH25en
dc.subject.jelH26en
dc.subject.ddc330en
dc.subject.keywordAd valorem taxen
dc.subject.keywordMonopolyen
dc.subject.keywordOutputen
dc.subject.keywordTax avoidanceen
dc.subject.keywordTax evasionen
dc.subject.keywordSpecific taxen
dc.titleThe optimal structure of commodity taxation in a monopoly with tax avoidance or evasion-
dc.typeWorking Paperen
dc.identifier.ppn657436445en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:tuewef:8en

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