Over the Borderline : How the Characteristics of Lines Shape Optimal Tax Policy

"Lines" in the tax system are demarcations of goods into different tax rate categories; tax rates may change discontinuously at a line. Geographic borders are a specific example of a line in the tax system. Using the example of geographic borders, I demonstrate how the permeability of the line (how susceptible it is to tax-driven product innovation) and how the ability of the tax authority to reduce tax evasion across lines are determinants of optimal tax policy

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Year of publication:	2013
Authors:	Agrawal, David R.
Publisher:	[2013]: [S.l.] : SSRN
Subject:	Optimale Besteuerung \| Optimal taxation \| Steuerpolitik \| Tax policy \| Theorie \| Theory

Extent:	1 Online-Ressource (11 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 12, 2012 erstellt
Other identifiers:	10.2139/ssrn.2208880 [DOI]
Classification:	H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies ; H77 - Intergovernmental Relations; Federalism ; R12 - Size and Spatial Distributions of Regional Economic Activity
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013087652