Tax evasion and the marginal cost of public funds
Tax evasion is analogous to dead weight loss in its effect upon the rules for cost-benefits analysis of public sector projects. Dead weight loss and tax evasion both cause the marginal cost of public funds to increase in tax rates. In one case, the social cost id from the diversion of resources from...
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| Язык: | English |
| Опубликовано: |
Kingston, Ontario
Department of Economics, Queen's University
1986.
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| Редактирование: | Revised [edition]. |
| Серии: | Institute for Economic Research. Discussion paper
no. 637 |
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