haku: @indexterm VALUE ADDED TAX / yhteensä: 98
viite: 15 / 98
| Tekijä: | Gordon, R. H. Nielsen, S. B. |
| Otsikko: | Tax evasion in an open economy: Value-added vs. income taxation. |
| Lehti: | Journal of Public Economics
1997 : NOV, VOL. 66:2, p. 173-197 |
| Asiasana: | TAX EVASION VALUE ADDED TAX INCOME TAX DENMARK |
| Kieli: | eng |
| Tiivistelmä: | Ignoring tax evasion possibilities, a value-added and a cash-flow income tax have similar behavioral and distributional consequences. Given evasion, the authors show that a country would make use of both taxes in order to minimize the efficiency costs of evasion activity, relying relatively more on whichever tax is harder to evade. They make use of aggregate Danish tax and accounting data from 1992 to measure the amount of evasion that occured under the two taxes. While the estimates of evasion activity are small, the figures imply that Denmark could reduce the real costs of evasion activity by relying more on value- added taxes. |
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