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Statements

Subject Item
n2:RIV%2F00216208%3A11640%2F09%3A00329672%21RIV10-GA0-11640___
rdf:type
skos:Concept n18:Vysledek
dcterms:description
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. 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.
dcterms:title
Is there a displacement deadweight loss from tax evasion? Estimates using firm surveys from the Czech Republic Is there a displacement deadweight loss from tax evasion? Estimates using firm surveys from the Czech Republic
skos:prefLabel
Is there a displacement deadweight loss from tax evasion? Estimates using firm surveys from the Czech Republic Is there a displacement deadweight loss from tax evasion? Estimates using firm surveys from the Czech Republic
skos:notation
RIV/00216208:11640/09:00329672!RIV10-GA0-11640___
n3:aktivita
n12:Z n12:P
n3:aktivity
P(GA402/09/1595), P(LC542), Z(MSM0021620846)
n3:cisloPeriodika
3
n3:dodaniDat
n4:2010
n3:domaciTvurceVysledku
n11:3485641
n3:druhVysledku
n19:J
n3:duvernostUdaju
n7:S
n3:entitaPredkladatele
n17:predkladatel
n3:idSjednocenehoVysledku
320469
n3:idVysledku
RIV/00216208:11640/09:00329672
n3:jazykVysledku
n14:eng
n3:klicovaSlova
underground economy; social cost of public funds; taxation; tax evasion
n3:klicoveSlovo
n13:underground%20economy n13:social%20cost%20of%20public%20funds n13:taxation n13:tax%20evasion
n3:kodStatuVydavatele
US - Spojené státy americké
n3:kontrolniKodProRIV
[4485595BED21]
n3:nazevZdroje
Economic Change and Restructuring
n3:obor
n9:AH
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
2
n3:projekt
n5:GA402%2F09%2F1595 n5:LC542
n3:rokUplatneniVysledku
n4:2009
n3:svazekPeriodika
42
n3:tvurceVysledku
Palda, F. Hanousek, Jan
n3:zamer
n15:MSM0021620846
s:issn
1573-9414
s:numberOfPages
20
n16:organizacniJednotka
11640