Evasione fiscale delle imprese

Etro, Federico Gabriele (1998) Evasione fiscale delle imprese. Bologna: Dipartimento di Scienze economiche DSE, p. 29. DOI 10.6092/unibo/amsacta/4987. In: Quaderni - Working Paper DSE (321). ISSN 2282-6483.
Full text available as:
[img]
Preview
Text(pdf)
License: Creative Commons Attribution Non-commercial

Download (351kB) | Preview

Abstract

Theory of tax evasion is reviewed. The Marrelli approach is studied in a more general environment. Indirect tax evasion by firms is extended to the general case of oligopolic markets with a conjectural variations model and either a price discrimination model, considering both ad valorem and specific taxation. From the normative point of view, cut-off rules of tax enforcement are studied and modified inverse elasticity rules for optimal taxation are derived and shown to depend on the level of distortion on the supply side, i.e. on firms` collusion, shifting and tax evasion decisions.

Abstract
Document type
Monograph (Working Paper)
Creators
CreatorsAffiliationORCID
Etro, Federico Gabriele
Keywords
Tax Evasion.
Subjects
ISSN
2282-6483
DOI
Deposit date
05 Apr 2016 09:14
Last modified
05 Apr 2016 09:14
URI

Other metadata

Downloads

Downloads

Staff only: View the document

^