Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
9549383 | Economics Letters | 2005 | 5 Pages |
Abstract
For an economy where goods are taxed at the same rate, we present conditions under which firms self-select into a black market such that effective taxation is closer to an optimal discriminatory tax system.
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Carl Davidson, Lawrence W. Martin, John D. Wilson,