Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 International Economics Letters

Authors help

  1. 1 Soldatos G. T.

Years help

  1. 1 2014

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  Direct and indirect tax evasion
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Content available remote

On the Relative Size of Direct and Indirect Tax Evasion

100%
Soldatos G. T.
International Economics Letters
|
2014
|
vol. 3
|
issue 2
45-48
EN
Modifying the standard analytical apparatuses for direct and indirect tax evasion to incorporate forward indirect tax shift in a monopolistically competitive environment, this paper maintains that indirect tax evasion would exceed for sure direct tax evasion only under consumer risk neutrality and a tax policy zeroing the tax shift. Also, in the presence of tax evasion, there cannot be optimal direct-indirect tax mix, because tax evasion is accompanied by uncertainty and hence, nonlinearities in the tax schedules that cannot be dealt with at least practically.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.