Sound taxation? On the use of self-declared value

B-Tier
Journal: European Economic Review
Year: 2012
Volume: 56
Issue: 2
Pages: 205-215

Score contribution per author:

0.503 = (α=2.01 / 4 authors) × 1.0x B-tier

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

Abstract

In the 16th century, foreign ships passing through the Sound had to pay ad valorem taxes, known as the Sound Dues. To give skippers an incentive to declare the true value of their cargo, the Danish Crown reserved the right to purchase it at the declared value. We show that this rule does not induce truth-telling, but does allow the authorities to effectively implement a given tax rate.

Technical Details

RePEc Handle
repec:eee:eecrev:v:56:y:2012:i:2:p:205-215
Journal Field
General
Author Count
4
Added to Database
2026-01-25