Tax evasion in an open economy : value-added vs. income taxation
Roger H. Gordon and Søren Bo Nielsen
| Year of publication: |
1997
|
|---|---|
| Authors: | Gordon, Roger H. ; Nielsen, Søren Bo |
| Publisher: |
Copenhagen : Copenhagen Business School, Econonomic Policy Research Unit |
| Subject: | Theorie | Theory | Offene Volkswirtschaft | Open economy | Einkommensteuer | Income tax | Steuerflucht | Cross-border tax evasion | Umsatzsteuer | Sales tax | Steuerwettbewerb | Tax competition | Optimale Besteuerung | Optimal taxation |
| Extent: | S. 173 - 197 |
|---|---|
| Series: | EPRU-reprint. - Copenhagen : EPRU, ISSN 0908-7753, ZDB-ID 2949585-4. - Vol. 16 |
| Type of publication: | Book / Working Paper |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10000657693