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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Tác giả chính: Usher, D. (Tác giả)
Định dạng: Sách
Ngôn ngữ:English
Được phát hành: Kingston, Ontario Department of Economics, Queen's University 1986.
Phiên bản:Revised [edition].
Loạt:Institute for Economic Research. Discussion paper no. 637
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