| dc.creator |
Ercolani, Marco G. |
|
| dc.date |
2007 |
|
| dc.date.accessioned |
2013-10-16T06:57:53Z |
|
| dc.date.available |
2013-10-16T06:57:53Z |
|
| dc.date.issued |
2013-10-16 |
|
| dc.identifier |
Economics: The Open-Access, Open-Assessment E-Journal 1 2007-6 1-32 doi:10.5018/economics-ejournal.ja.2007-6 |
|
| dc.identifier |
doi:10.5018/economics-ejournal.ja.2007-6 |
|
| dc.identifier |
http://hdl.handle.net/10419/18004 |
|
| dc.identifier |
ppn:534552773 |
|
| dc.identifier |
http://www.economics-ejournal.org/economics/journalarticles/2007-6 |
|
| dc.identifier |
RePEc:zbw:ifweej:5741 |
|
| dc.identifier.uri |
http://koha.mediu.edu.my:8181/xmlui/handle/10419/18004 |
|
| dc.description |
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. |
|
| dc.language |
eng |
|
| dc.publisher |
Kiel Institute for the World Economy (IfW) Kiel |
|
| dc.relation |
economics - The Open-Access, Open-Assessment E-Journal 2007-6 |
|
| dc.rights |
http://creativecommons.org/licenses/by-nc/2.0/de/deed.en |
|
| dc.subject |
O17 |
|
| dc.subject |
H21 |
|
| dc.subject |
E52 |
|
| dc.subject |
E31 |
|
| dc.subject |
ddc:330 |
|
| dc.subject |
inflation tax |
|
| dc.subject |
hidden/shadow/underground economy |
|
| dc.subject |
seigniorage |
|
| dc.subject |
Schattenwirtschaft |
|
| dc.subject |
Inflationssteuer |
|
| dc.subject |
Steuervermeidung |
|
| dc.subject |
Münzgewinn |
|
| dc.subject |
Optimale Besteuerung |
|
| dc.title |
Hidden Economies and the Socially Optimal Fiscal-Tax to Liquidity-Tax Ratio |
|
| dc.type |
doc-type:article |
|