Rewarding the consumer for curbing the evasion of commodity taxes?

Carla Marchese ()

POLIS Working Papers from Institute of Public Policy and Public Choice - POLIS

Abstract: Monetary or in-kind transfers can be used as an incentive for consumers to request o.cial receipts for goods they purchase. A novel system of in-kind transfers in the form of lottery tickets has recently been introduced in China. Price subsidies (often granted through tax deductions or refunds) are also widely used. This paper extends the standard model of commodity tax evasion for firms (in a competitive market and under the conjectural variation approach) in order to describe the e.ects of subsidies on tax evasion and in terms of incidence and of government revenue. The role of search costs and of enforcement costs is also taken into account.

JEL-codes: H31 H32 K42 (search for similar items in EconPapers)
Pages: 30 pages
Date: 2006-11
New Economics Papers: this item is included in nep-law, nep-pbe and nep-sea
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Related works:
Journal Article: Rewarding the Consumer for Curbing the Evasion of Commodity Taxes? (2009)
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Persistent link: https://EconPapers.repec.org/RePEc:uca:ucapdv:72

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