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Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Goerke, Laszlo | en |
dc.date.accessioned | 2011-05-09T09:39:08Z | - |
dc.date.available | 2011-05-09T09:39:08Z | - |
dc.date.issued | 2011 | - |
dc.identifier.pi | urn:nbn:de:bsz:21-opus-56027 | en |
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 |
dc.language.iso | eng | en |
dc.publisher | |aUniversity of Tübingen, Faculty of Economics and Social Sciences |cTübingen | en |
dc.relation.ispartofseries | |aUniversity of Tübingen Working Papers in Economics and Finance |x8 | en |
dc.subject.jel | H21 | en |
dc.subject.jel | H25 | en |
dc.subject.jel | H26 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | Ad valorem tax | en |
dc.subject.keyword | Monopoly | en |
dc.subject.keyword | Output | en |
dc.subject.keyword | Tax avoidance | en |
dc.subject.keyword | Tax evasion | en |
dc.subject.keyword | Specific tax | en |
dc.title | The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 657436445 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
dc.identifier.repec | RePEc:zbw:tuewef:8 | en |
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