Artikel
Hidden Economies and the Socially Optimal Fiscal-Tax to Liquidity-Tax Ratio
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.
- Sprache
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Englisch
- Erschienen in
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Journal: Economics: The Open-Access, Open-Assessment E-Journal ; ISSN: 1864-6042 ; Volume: 1 ; Year: 2007 ; Issue: 2007-6 ; Pages: 1-32 ; Kiel: Kiel Institute for the World Economy (IfW)
- Klassifikation
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Wirtschaft
Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
Taxation and Subsidies: Efficiency; Optimal Taxation
Monetary Policy
Price Level; Inflation; Deflation
- Thema
-
inflation tax
hidden/shadow/underground economy
seigniorage
Schattenwirtschaft
Inflationssteuer
Steuervermeidung
Münzgewinn
Optimale Besteuerung
- Ereignis
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Geistige Schöpfung
- (wer)
-
Ercolani, Marco G.
- Ereignis
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Veröffentlichung
- (wer)
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Kiel Institute for the World Economy (IfW)
- (wo)
-
Kiel
- (wann)
-
2007
- DOI
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doi:10.5018/economics-ejournal.ja.2007-6
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Artikel
Beteiligte
- Ercolani, Marco G.
- Kiel Institute for the World Economy (IfW)
Entstanden
- 2007
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