On optimal public good provision with tax evasion

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Auteur(s)

Falkinger, Josef

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Descrizione

It is proved that for public goods with zero income effects (also called Ziff public goods) tax evasion does not affect the optimal level of public expenditure. Further examples show that, in general, tax evasion may lead to less but also to more public expenditure.

Sujets

Sciences economiques > Sciences économiques

Institution partenaire

Université de Zürich - Faculté des sciences économiques

Langue

English

Data

1991