dc.contributor.author |
Goerke, Laszlo |
de_DE |
dc.date.accessioned |
2011-04-29 |
de_DE |
dc.date.accessioned |
2014-03-18T10:03:41Z |
|
dc.date.available |
2011-04-29 |
de_DE |
dc.date.available |
2014-03-18T10:03:41Z |
|
dc.date.issued |
2011 |
de_DE |
dc.identifier.other |
343284200 |
de_DE |
dc.identifier.uri |
http://nbn-resolving.de/urn:nbn:de:bsz:21-opus-56027 |
de_DE |
dc.identifier.uri |
http://hdl.handle.net/10900/47846 |
|
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 |
en |
de_DE |
dc.publisher |
Universität Tübingen |
de_DE |
dc.rights |
ubt-podno |
de_DE |
dc.rights.uri |
http://tobias-lib.uni-tuebingen.de/doku/lic_ohne_pod.php?la=de |
de_DE |
dc.rights.uri |
http://tobias-lib.uni-tuebingen.de/doku/lic_ohne_pod.php?la=en |
en |
dc.subject.classification |
Steuer |
de_DE |
dc.subject.ddc |
330 |
de_DE |
dc.subject.other |
Ad valorem tax , Monopoly , Output , Tax avoidance , Tax evasion , Specific tax |
en |
dc.title |
The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion |
en |
dc.type |
WorkingPaper |
de_DE |
utue.publikation.fachbereich |
Wirtschaftswissenschaften |
de_DE |
utue.publikation.fakultaet |
6 Wirtschafts- und Sozialwissenschaftliche Fakultät |
de_DE |
dcterms.DCMIType |
Text |
de_DE |
utue.publikation.typ |
workingPaper |
de_DE |
utue.opus.id |
5602 |
de_DE |
utue.publikation.source |
University of Tübingen Working Papers in Economics and Finance ; 8 |
de_DE |