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http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18004| Title: | Hidden Economies and the Socially Optimal Fiscal-Tax to Liquidity-Tax Ratio |
| Keywords: | O17 H21 E52 E31 ddc:330 inflation tax hidden/shadow/underground economy seigniorage Schattenwirtschaft Inflationssteuer Steuervermeidung Münzgewinn Optimale Besteuerung |
| 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/10419/18004 |
| Other Identifiers: | Economics: The Open-Access, Open-Assessment E-Journal 1 2007-6 1-32 doi:10.5018/economics-ejournal.ja.2007-6 doi:10.5018/economics-ejournal.ja.2007-6 http://hdl.handle.net/10419/18004 ppn:534552773 http://www.economics-ejournal.org/economics/journalarticles/2007-6 RePEc:zbw:ifweej:5741 |
| Appears in Collections: | EconStor |
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