文章基本信息

标题：Merit goods provision and optimal tax evasion
本地全文：下载
作者：ROSELLA LEVAGGI ; FRANCESCO MENONCIN
期刊名称：Economics Bulletin
电子版ISSN：1545-2921
出版年度：2008
卷号：8
出版社：Economics Bulletin
摘要：In a recent article Davidson, Lawrence and Wilson propose a model showing that, in the presence of distortionary taxation and goods of different quality, tax evasion can be an optimal device. Here, we show that this result, although quite interesting, cannot be generalised to a framework where Government activity consists of supplying merit goods and levying taxes to finance their provision.