Combining optimal tax evasion with the policy objectives of equity/efficiency
Year of publication: |
2019
|
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Authors: | Dalamagas, Basil A. ; Leventides, John ; Tantos, Stefanos |
Published in: |
Public finance and management : PFM : an official journal of the Southern Public Administration Education Foundation. - London : Sage, ISSN 1523-9721, ZDB-ID 2072207-2. - Vol. 19.2019, 1, p. 66-104
|
Subject: | direct-indirect tax rates | equity-efficiency objectives | tax evasion | voting process | income redistribution | incentives | Theorie | Theory | Umverteilung | Redistribution | Steuervermeidung | Tax avoidance | Optimale Besteuerung | Optimal taxation | Steuerstrafrecht | Criminal tax law | Einkommensteuer | Income tax | Steuerflucht | Cross-border tax evasion |
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