Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/17933
Authors: 
Ercolani, Marco G.
Year of Publication: 
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: 
http://creativecommons.org/licenses/by-nc/2.0/de/deed.en
Document Type: 
Working Paper

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