• Title of article

    Tax evasion as an optimal tax device

  • Author/Authors

    Carl Davidson، نويسنده , , Lawrence W. Martin، نويسنده , , John D. Wilson، نويسنده ,

  • Issue Information
    روزنامه با شماره پیاپی سال 2005
  • Pages
    5
  • From page
    285
  • To page
    289
  • Abstract
    For an economy where goods are taxed at the same rate, we present conditions under which firms self-select into a black market such that effective taxation is closer to an optimal discriminatory tax system.
  • Keywords
    Optimal taxation , Underground economy , Black markets , Tax evasion
  • Journal title
    Economics Letters
  • Serial Year
    2005
  • Journal title
    Economics Letters
  • Record number

    435604

    • Link To Document
    https://search.isc.ac/dl/search/defaultta.aspx?DTC=10&DC=435604