메뉴 건너뛰기




Volumn 1, Issue 1, 2009, Pages 1-27

Optimal Tax Design and Enforcement with an Informal Sector

Author keywords

[No Author keywords available]

Indexed keywords


EID: 85017177766     PISSN: 19457731     EISSN: 1945774X     Source Type: Journal    
DOI: 10.1257/pol.1.1.1     Document Type: Article
Times cited : (40)

References (14)
  • 1
    • 67649413544 scopus 로고    scopus 로고
    • Taxation and Economic Efficiency
    • ed. Alan J. Auerbach and Martin Feldstein. Amsterdam, North Holland: North-Holland.
    • Auerbach, Alan J., and James R. Hines, Jr. 2002. "Taxation and Economic Efficiency." In Handbook of Public Economics, Vol. 3, ed. Alan J. Auerbach and Martin Feldstein, 1347-1421. Amsterdam, North Holland: North-Holland.
    • (2002) Handbook of Public Economics , vol.3 , pp. 1347-1421
    • Auerbach, A.J.1    Hines, J.R.2
  • 2
    • 14044271486 scopus 로고    scopus 로고
    • Taxation Base in Developing Countries
    • Auriol, Emmanuelle, and Michael Warlters. 2005. "Taxation Base in Developing Countries." Journal of Public Economics, 89(4): 625-46.
    • (2005) Journal of Public Economics , vol.89 , Issue.4 , pp. 625-646
    • Auriol, E.1    Warlters, M.2
  • 3
    • 33750187107 scopus 로고    scopus 로고
    • Tax Revenue and (or?) Trade Liberalization
    • International Monetary Fund Working Paper 05/112.
    • Baunsgaard, Thomas, and Michael Keen. 2005. "Tax Revenue and (or?) Trade Liberalization." International Monetary Fund Working Paper 05/112.
    • (2005)
    • Baunsgaard, T.1    Keen, M.2
  • 4
    • 34547271253 scopus 로고    scopus 로고
    • The Informal Sector
    • Pennsylvania Institute for Economic Research Working Paper 07-035.
    • de Paula, áureo, and José A. Scheinkman. 2007. "The Informal Sector." Pennsylvania Institute for Economic Research Working Paper 07-035.
    • (2007)
    • de Paula, Á.1    Scheinkman, J.A.2
  • 6
    • 14044262882 scopus 로고    scopus 로고
    • On Selective Indirect Tax Reform in Developing Countries.
    • Emran, M. Shahe, and Joseph E. Stiglitz. 2005. "On Selective Indirect Tax Reform in Developing Countries." Journal of Public Economics, 89(4): 599-623.
    • (2005) Journal of Public Economics , vol.89 , Issue.4 , pp. 599-623
    • Emran, M.S.1    Stiglitz, J.E.2
  • 7
    • 29944439755 scopus 로고    scopus 로고
    • Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation
    • National Bureau of Economic Research Working Paper 11267.
    • Gordon, Roger, and Wei Li. 2005. "Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation." National Bureau of Economic Research Working Paper 11267.
    • (2005)
    • Gordon, R.1    Li, W.2
  • 8
    • 53549135748 scopus 로고    scopus 로고
    • VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries.
    • Keen, Michael. 2008. "VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries." Journal of Public Economics, 92(10-11): 1892-906.
    • (2008) Journal of Public Economics , vol.92 , Issue.10-11 , pp. 1892-1906
    • Keen, M.1
  • 9
    • 0036147069 scopus 로고    scopus 로고
    • Coordinating TariffReduction and Domestic Tax Reform.
    • Keen, Michael, and Jenny Ligthart. 2002. "Coordinating TariffReduction and Domestic Tax Reform." Journal of International Economics, 56(2): 489-507.
    • (2002) Journal of International Economics , vol.56 , Issue.2 , pp. 489-507
    • Keen, M.1    Ligthart, J.2
  • 10
    • 0344628487 scopus 로고    scopus 로고
    • The Optimal Threshold for a Value-Added Tax.
    • Keen, Michael, and Jack Mintz. 2004. "The Optimal Threshold for a Value-Added Tax." Journal of Public Economics, 88(3-4): 559-76.
    • (2004) Journal of Public Economics , vol.88 , Issue.3-4 , pp. 559-576
    • Keen, M.1    Mintz, J.2
  • 11
    • 53349119878 scopus 로고    scopus 로고
    • Tariff-Tax Reform with Costs of Tax Administration
    • Munk, Knud J. 2008. "Tariff-Tax Reform with Costs of Tax Administration." International Tax and Public Finance, 15(6):647-67.
    • (2008) International Tax and Public Finance , vol.15 , Issue.6 , pp. 647-667
    • Munk, K.J.1
  • 12
    • 38249043752 scopus 로고
    • On the Desirability of Input Taxes.
    • Newbery, David M. 1986. "On the Desirability of Input Taxes." Economic Letters, 20(3): 267-70.
    • (1986) Economic Letters , vol.20 , Issue.3 , pp. 267-270
    • Newbery, D.M.1
  • 13
    • 0040376036 scopus 로고    scopus 로고
    • VAT Base Broadening, Self Supply, and the Informal Sector.
    • Piggott, John, and John Whalley. 2001. "VAT Base Broadening, Self Supply, and the Informal Sector." American Economic Review, 91(4): 1084-94.
    • (2001) American Economic Review , vol.91 , Issue.4 , pp. 1084-1094
    • Piggott, J.1    Whalley, J.2
  • 14
    • 0036101563 scopus 로고    scopus 로고
    • The Optimal Elasticity of Taxable Income.
    • Slemrod, Joel, and Wojciech Kopczuk. 2002. "The Optimal Elasticity of Taxable Income." Journal of Public Economics, 84(1): 91-112.
    • (2002) Journal of Public Economics , vol.84 , Issue.1 , pp. 91-112
    • Slemrod, J.1    Kopczuk, W.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.