Non-equivalence of specific and ad valorem taxation in the competitive market with tax evasion
Year of publication: |
June 2017
|
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Authors: | Huang, Che-Chiang ; Ueng, K. L. Glen ; Hu, Jin-li |
Published in: |
Hitotsubashi journal of economics. - Tokyo : [Verlag nicht ermittelbar], ISSN 0018-280X, ZDB-ID 224143-2. - Vol. 58.2017, 1, p. 41-51
|
Subject: | tax evasion | ad valorem taxation | specific taxation | Theorie | Theory | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Steuererhebungsverfahren | Taxation procedure | Steuerflucht | Cross-border tax evasion |
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