ALBERT — All Library Books, journals and Electronic Records Telegrafenberg

Hits per page

hit 1 - 1 | 1 hit

Select All Export

Electronic Resource

The role of tax bases and collections costs in the determination of income tax rates, seigniorage and inflation (1997)

Kenny, Lawrence W. ; Toma, Mark

Springer

Public choice 92 (1997), S. 75-90

add to mindlist on the mindlist

Details

ISSN: 1573-7101

Source: Springer Online Journal Archives 1860-2000

Topics: Economics

Notes: Abstract A growing theoretical literature on optimal taxation predicts that governments will set the tax rates on money holdings and on more traditional tax bases to minimize the deadweight losses of collecting government revenue. Under the presumption that relative collection costs and tax bases have not changed significantly over time, the empirical time-series seigniorage literature has focused on the theory's tax smoothing implication, finding only weak support. We show that changes in collections costs and tax bases played an important role in the determination of tax composition and find stronger support for tax smoothing when this is taken into account.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1023/A:1017981011157

	Location	Call Number	Expected	Availability

Others were also interested in ...

Paper (German National Licenses)

Fulltext

hit 1 - 1 | 1 hit