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Sprache/n: | Englisch |
Veröffentlichungsangabe: | Cheltenham, U.K ; Northampton, Mass : Edward Elgar, 2001 |
Umfang: | 1 Online-Ressource (vii, 136 p) : ill |
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Anmerkung: | Includes bibliographical reference and indexes |
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ISBN: | 978-1-84376-298-0 : e-book |
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Mehr zum Thema: | Klassifikation der Library of Congress: HD2753.A3 |
Inhalt: | Tax Evasion and Firm Survival in Competitive Markets illustrates how a firm with high production costs but which is easily able to evade taxes may displace from the market a company with low production costs but poor tax evasion capabilities. The difference in production costs between the inefficient survivor and the efficient loser is termed by the author the "displacement loss from taxation", and rivals in size the Harberger triangle loss from taxation 1. Introduction -- 2. Tax evasion -- 3. Are subsidies evaded taxes? -- 4. Tax evasion analysis extended to regulation evasion : the case of the minimum wage -- 5. Tax evasion, regulation evasion and rent-seeking -- 6. Conclusion |
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