Tax Aversion, Optimal Tax Rates, and Indexation
收藏NBER1988-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w2643
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资源简介：
Taking account of the costs of tax evasion and avoidance activity together with the government's costs of tax enforcement it is shown that the optimal point on a stylized Laffer curve is located on the positively sloped region, not at the maximum point of the, curve. The analysis eschews the usual
提供机构：
美国国家经济研究局
创建时间：
1988-07-01
