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.
- Language
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Englisch
- Bibliographic citation
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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)
- Classification
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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
- Subject
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inflation tax
hidden/shadow/underground economy
seigniorage
Schattenwirtschaft
Inflationssteuer
Steuervermeidung
Münzgewinn
Optimale Besteuerung
- Event
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Geistige Schöpfung
- (who)
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Ercolani, Marco G.
- Event
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Veröffentlichung
- (who)
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Kiel Institute for the World Economy (IfW)
- (where)
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Kiel
- (when)
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2007
- DOI
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doi:10.5018/economics-ejournal.ja.2007-6
- Handle
- Last update
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10.03.2025, 11:41 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
- Artikel
Associated
- Ercolani, Marco G.
- Kiel Institute for the World Economy (IfW)
Time of origin
- 2007
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Tax evasion and economies in transition: Lessons from tax theory
Larceny in the product market: A hidden tax?
The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services
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