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Is there a displacement deadweight loss from tax evasion? Estimates using firm surveys from the Czech Republic
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SYSNO ASEP 0329672 Document Type J - Journal Article R&D Document Type Journal Article Subsidiary J Ostatní články Title Is there a displacement deadweight loss from tax evasion? Estimates using firm surveys from the Czech Republic Author(s) Hanousek, Jan (NHU-C) RID
Palda, F. (CA)Source Title Economic Change and Restructuring - ISSN 1573-9414
Roč. 42, č. 3 (2009), s. 139-158Number of pages 20 s. Language eng - English Country US - United States Keywords underground economy ; social cost of public funds ; taxation ; tax evasion Subject RIV AH - Economics R&D Projects GA402/09/1595 GA ČR - Czech Science Foundation (CSF) LC542 GA MŠMT - Ministry of Education, Youth and Sports (MEYS) CEZ MSM0021620846 - NHU-C DOI 10.1007/s10644-008-9056-2 Annotation In the presence of the underground economy, taxes may give rise to a deadweight loss from displacement of efficient producers by inefficient producers. We consider an economy in which a producer faces two types of costs: the cost of production and of taxes. If efficiency in production is positively correlated with taxhonesty, then high tax rates may cause inefficient producers to crowd out efficient producers. We find the correlation of production efficiency and tax-honesty to be positive (between 0.1368 and 0.1673) by using surveys of 426 Czech firms taken in 2004 and 2005. Workplace Economics Institute - CERGE Contact Tomáš Pavela, pavela@cerge-ei.cz, Tel.: 224 005 122 Year of Publishing 2010
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