Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/10419/17933
Title: Hidden Economies and the Socially Optimal Fiscal-Tax to Liquidity-Tax Ratio
Keywords: H21
E52
O17
E31
ddc:330
inflation tax
hidden/shadow/underground economy
seigniorage
Issue Date: 16-Oct-2013
Publisher: Kiel Institute for the World Economy (IfW) Kiel
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.
URI: http://koha.mediu.edu.my:8181/xmlui/handle/10419/17933
Other Identifiers: http://hdl.handle.net/10419/17933
ppn:558071368
RePEc:zbw:ifwedp:5524
Appears in Collections:EconStor

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