The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion

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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

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