文章基本信息

标题：Tax enforcement may decrease government revenue
本地全文：下载
作者：Martin Besfamille ; Philippe De Donder ; Jean Marie Lozachmeur 等
期刊名称：Economics Bulletin
电子版ISSN：1545-2921
出版年度：2009
卷号：29
期号：4
页码：2665-2672
出版社：Economics Bulletin
摘要：We analyze the relation between tax enforcement, aggregate output and government revenue when imperfectly competitive firms evade a specific output tax. We show that aggregate output decreases with tax enforcement. Government revenue increases with enforcement when the tax is low. When the tax is high, government revenue is either inversely U-shaped or decreasing with enforcement