Black markets and optimal evadable taxation

Economic Journal

Volumn 108, Issue 448, 1998, Pages 665-679

  McLaren, John ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

BLACK MARKET; INFORMAL SECTOR; TAX AVOIDANCE;

EID: 0031753180     PISSN: 00130133     EISSN: None     Source Type: Journal    
DOI: 10.1111/1468-0297.00308     Document Type: Article

References (35)

1. Ahmad, E. and Stern, N. (1991). Theory and Practice of Tax Reform in Developing Countries. Cambridge: Cambridge University Press.
2. Bates, R. H. (1981). Markets and States in Tropical Africa: The Political Basis of Agricultural Policies. Berkeley: University of California Press.
3. Bhagwati, J. N. and Hansen, B. (1973). 'A theoretical analysis of smuggling.' Quarterly Journal of Economics, vol. 87, pp. 172-87.
4. Bhagwati, J. N. and Srinivasan, T. N. (1974). 'Smuggling and trade policy' In (J. Bhagwati, ed.). Illegal Transactions in International Trade. Amsterdam: North-Holland.
5. Carson, E. (1995). 'Tobacco road: higher cigarette tax rates can encourage smuggling.' Reason, vol. 26, no. 10 (March), pp. 36-8.
6. Cherney, E. (1995). 'Black market takes big bite; licensed sausage-makers losing out.' Montreal Gazette, Saturday, December 23, p.A1.
7. Connolly, M., Devereux, J., and Cortes, M. (1995). 'The transhipment problem: smuggling and welfare in Paraguay.' World Development, vol. 23, no. 6 (June), pp. 975-85.
8. Cowell, F. (1990). Cheating the Government: The Economics of Evasion. Cambridge, MA: The MIT Press.
9. Cross, J. C. (1995). 'Formalizing the informal economy: the case of street vendors in Mexico City.' Working Paper, Department of Sociology, American University, Cairo. (http://daisy.uwaterloo.ca/∼alopez-o/polid.html)
10. Diamond, P. and Mirrlees, J. (1971). 'Optimal taxation and public production.' American Economic Review, vol. 61 (March and June), pp. 8-27 and 261-78.
11. Due, J. F. (1988). Indirect Taxation in Developing Economies. Revised Edition. Baltimore: Johns Hopkins University Press.
12. Francis, D. (1994). 'Slashing liquor taxes would kill smuggling and bring back jobs.' Financial Post, December 13, p. 17.
13. Gardner, G. W. and Kimbrough, K. P. (1992). 'Tax regimes, tariff revenues and government spending.' Economica, vol. 59 (February), pp. 75-92.
14. Gauthier, B. and Gersovitz, M. (1997). 'Revenue erosion through exemption and evasion in Cameroon, 1993.' Journal of Public Economics, vol. 64, no. 3 (June), pp. 407-24.
15. Gil Díaz, F. (1987). 'Some lessons from Mexico's tax reform.' In Newbery and Stern (1987).
16. Kaplow, L. (1990). 'Optimal taxation with costly enforcement and evasion.' Journal of Public Economics, vol. 43, pp. 221-36.
17. Kemp, M. C. (1976). 'Smuggling and optimal commercial policy.' Journal of Public Economics, vol. 5, no. 3-4, pp. 381-4.
18. Lovely, M. E. (1994). 'Crossing the border: does commodity tax evasion reduce welfare and can enforcement improve it?' Canadian Journal of Economics, vol. 27, no. 1 (February), pp. 157-74.
19. Lovely, M. E. (1995). 'Optimal commodity taxation with costly noncompliance.' Public Finance Quarterly, vol. 23, no. 1 (January), pp. 115-30.
20. Lovely, M. E. and Nelson, D. (1995). 'Smuggling and welfare in a Ricardo-Viner economy.' Journal of Economic Studies, vol. 22, no. 6, pp. 26-45.
21. McLaren, J. (1996). 'Corruption, black markets, and the fiscal problem in LDC's: some recent findings.' Eastern Economics Association Papers and Proceedings, Eastern Economics Journal, vol. 22, no. 4 (Fall), pp. 491-502.
22. Mehta, S. (1990). Evasion of State Taxes in India. New Delhi: Criterion Publications.
23. Newbery, D. (1990). 'Optimal trade taxes on agriculture in developing countries.' ECONOMIC JOURNAL, vol. 100, no. 400 (Supplement), pp. 180-92.
24. Newbery, D. and Stem, N. (ed.) (1987). The Theory of Taxation for Developing Countries, Oxford: Oxford University Press.
25. Pitt, M. M. (1981). 'Smuggling and price disparity.' Journal of International Economics, vol. 11, no. 4, pp. 447-58.
26. Polyconomics, Inc. (1990). A Classical Analysis of the Mexican Economy and the Case for Supply-Side Economic Reforms. Morristown, NJ: Polyconomics, Inc.
27. Radian, A. (1980), Resource Mobilization in Poor Countries: Implementing Tax Policies, New Brunswick, NJ: Transaction.
28. Ray, R. (1989). 'Optimal commodity taxes and consumer behaviour in India: theory and empirical evidence.' In (K. Basu and P. Nayak, eds.), Development Policy and Economic Theory, Delhi: Oxford University Press.
29. Sheikh, M. A. (1989). 'A theory of risk, smuggling and welfare.' World Development, vol. 17, no. 12 (December), pp. 1931-44.
30. Simon, C. P. and White, A. D. (1982). Beating the System: The Underground Economy. Boston: Auburn House Publishing Company.
31. Stern, N. (1987). 'The theory of optimal commodity and income taxation: an introduction.' In Newbery and Stern (1987).
32. Tait, A. (1989). 'Not-so general equilibrium and not-so optimal taxation.' Public Finance, vol. 44, pp. 169-82.
33. Tanzi, V. (1987). 'Quantitative characteristics of the tax systems of developing countries'. In Newbery and Stern (1987).
34. Thirsk, W. R. (1993). 'Recent experience with tax reform in developing countries.' In (R. Faini and J. de Melo, eds.), Fiscal Issues in Adjustment in Developing Countries. New York: St. Martin's Press.
35. Virmani, A. (1989). 'Indirect tax evasion and productive efficiency.' Journal of Public Economics, vol. 39, pp. 223-37.