Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/18004
Authors: 
Ercolani, Marco G.
Year of Publication: 
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: 
Creative Commons License: 
http://creativecommons.org/licenses/by-nc/2.0/de/deed.en
Document Type: 
Article

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