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

David R. Agrawal

doi:10.1016/j.econlet.2013.02.008

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

David R. Agrawal

Research output: Contribution to journal › Article › peer-review

1 Scopus citations

Abstract

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.

Original language	English
Pages (from-to)	113-116
Number of pages	4
Journal	Economics Letters
Volume	119
Issue number	2
DOIs	https://doi.org/10.1016/j.econlet.2013.02.008
State	Published - May 2013

Keywords

Borders
Commodity taxation
H21
H25
H77
Lines
Optimal tax systems
R12

ASJC Scopus subject areas

Finance
Economics and Econometrics

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10.1016/j.econlet.2013.02.008

Cite this

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title = "Over the borderline: How the characteristics of lines shape optimal tax policy",

abstract = "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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language = "English",

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KW - H25

KW - H77

KW - Lines

KW - Optimal tax systems

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

Abstract

Keywords

ASJC Scopus subject areas

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