Does evasion invalidate the welfare sufficiency of the ETI?

Christian Gillitzer and Joel Slemrod

Year of publication:	Okt 2016
Authors:	Gillitzer, Christian ; Slemrod, Joel
Subject:	elasticity of taxable income \| evasion \| marginal efficiency cost of funds \| Theorie \| Theory \| Elastizität \| Elasticity \| Einkommensteuer \| Income tax \| Steuerstrafrecht \| Criminal tax law \| Excess Burden \| Excess burden \| Steuerflucht \| Cross-border tax evasion \| Steuervermeidung \| Tax avoidance \| Wohlfahrtsanalyse \| Welfare analysis

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