Optimal tax base with administrative fixed costs
Year of publication: |
2013
|
---|---|
Authors: | Gauthier, Stéphane |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 20.2013, 6, p. 961-973
|
Subject: | Indirect taxation | VAT | Tax base | Administrative costs | Umsatzsteuer | Sales tax | Theorie | Theory | Besteuerungsverfahren | Taxation procedure | Indirekte Besteuerung | Optimale Besteuerung | Optimal taxation | Verwaltungskosten | Finanzverwaltung | Fiscal administration |
-
Tax-Tariff Reform with Costs of Tax Administration
Munk, Knud J., (2008)
-
Kaplow, Louis, (2007)
-
Tax-tariff reform with costs of tax administration
Munk, Knud J., (2008)
- More ...
-
Production efficiency and profit taxation
Gauthier, Stéphane, (2018)
-
Separability and public finance
Gauthier, Stéphane, (2008)
-
Optimal random taxation and redistribution
Gauthier, Stéphane, (2022)
- More ...