Over the borderline: How the characteristics of lines shape optimal tax policy

Using the example of geographic borders, I demonstrate how the permeability of lines in the tax system and the ability of the tax authority to reduce tax evasion across lines are essential determinants of the optimal commodity tax policy.

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Year of publication:	2013
Authors:	Agrawal, David R.
Published in:	Economics Letters. - Elsevier, ISSN 0165-1765. - Vol. 119.2013, 2, p. 113-116
Publisher:	Elsevier
Subject:	Commodity taxation \| Optimal tax systems \| Lines \| Borders

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Type of publication:	Article
Classification:	H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies ; H77 - Intergovernmental Relations; Federalism ; R12 - Size and Spatial Distributions of Regional Economic Activity
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010664155