Arbeitspapier
The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion
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.
- Language
-
Englisch
- Bibliographic citation
-
Series: University of Tübingen Working Papers in Economics and Finance ; No. 8
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Evasion and Avoidance
- Subject
-
Ad valorem tax
Monopoly
Output
Tax avoidance
Tax evasion
Specific tax
- Event
-
Geistige Schöpfung
- (who)
-
Goerke, Laszlo
- Event
-
Veröffentlichung
- (who)
-
University of Tübingen, Faculty of Economics and Social Sciences
- (where)
-
Tübingen
- (when)
-
2011
- Handle
- URN
-
urn:nbn:de:bsz:21-opus-56027
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Goerke, Laszlo
- University of Tübingen, Faculty of Economics and Social Sciences
Time of origin
- 2011
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