haku: @indexterm CASH AND CARRY WHOLESALING / yhteensä: 6
viite: 3 / 6
| Tekijä: | Gordon, J. P. F. |
| Otsikko: | Evading taxes by selling for cash |
| Lehti: | Oxford Economic Papers
1990 : JAN, VOL. 42:1, p. 244-255 |
| Asiasana: | TAX EVASION CASH AND CARRY WHOLESALING PRICES COSTS |
| Kieli: | eng |
| Tiivistelmä: | The explanation for positive regular demand is that consumers do not regard regular and cash purchases as perfect substitutes. This is because a cash purchaser incurs transaction costs not incurred by some paying the regular price. A model of tax evasion via cash sales is presented. The model examines the demand for cash purchases given cash-transaction costs in a world where consumers incur no penalties. The supply of cash sales is considered by a single seller facing many buyers, and examined how such a monopolist respond to changes in parameters of the tax and enforcement system. Then it is considered the effect of extending liability for tax evasion to consumers (the current practice in West Germany and Italy.) |
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