Optimal taxes on wealth and consumption in the presence of tax evasion
Year of publication: |
2013
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Authors: | Brunner, Johann K. ; Eckerstorfer, Paul ; Pech, Susanne |
Published in: |
Journal of economics. - Wien [u.a.] : Springer, ISSN 0931-8658, ZDB-ID 635037-9. - Vol. 110.2013, 2, p. 107-124
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Subject: | Optimal taxation | Tax evasion | Initial wealth | Optimale Besteuerung | Theorie | Theory | Steuerflucht | Cross-border tax evasion | Verbrauchsteuer | Excise tax | Einkommensteuer | Income tax | Wohlfahrtsanalyse | Welfare analysis |
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