Sound taxation? On the use of self-declared value
AbstractIn 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.
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Bibliographic InfoArticle provided by Elsevier in its journal European Economic Review.
Volume (Year): 56 (2012)
Issue (Month): 2 ()
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Web page: http://www.elsevier.com/locate/eer
Other versions of this item:
- C72 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - Noncooperative Games
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- N7 - Economic History - - Economic History: Transport, International and Domestic Trade, Energy, and Other Services
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Blog mentionsAs found by EconAcademics.org, the blog aggregator for Economics research:
- Intangible tax proposal - further thoughts
by Ken Jarboe in The Intangible Economy on 2009-05-15 12:18:12
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