Over the borderline: How the characteristics of lines shape optimal tax policy

C-Tier
Journal: Economics Letters
Year: 2013
Volume: 119
Issue: 2
Pages: 113-116

Score contribution per author:

1.005 = (α=2.01 / 1 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Using the example of geographic borders, I demonstrate how the permeability of lines in the tax system and the ability of the tax authority to reduce tax evasion across lines are essential determinants of the optimal commodity tax policy.

Technical Details

RePEc Handle
repec:eee:ecolet:v:119:y:2013:i:2:p:113-116
Journal Field
General
Author Count
1
Added to Database
2026-01-24