This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Tax-tariff reform with costs of tax administration

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Knud Munk ()

Additional information is available for the following registered author(s):

Abstract

No abstract is available for this item.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://hdl.handle.net/10.1007/s10797-007-9042-z
File Format: text/html
File Function:
Download Restriction: Access to full text is restricted to subscribers.

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Publisher Info
Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 15 (2008)
Issue (Month): 6 (December)
Pages: 647-667
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:kap:itaxpf:v:15:y:2008:i:6:p:647-667

Contact details of provider:
Web page: http://www.springerlink.com/link.asp?id=102915

For technical questions regarding this item, or to correct its listing, contact: (Christopher F. Baum).

Related research
Keywords: Optimal taxation; Optimal trade policy; VAT; Tax-tariff reform; Costs of tax administration; Informal sector; Developing; F11; F13; H21;

Other versions of this item:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Roger Gordon & Wei Li, 2005. "Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation," NBER Working Papers 11267, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  2. Heady, Christopher J. & Mitra, Pradeep K., 1982. "Restricted redistributive taxation, shadow prices and trade policy," Journal of Public Economics, Elsevier, vol. 17(1), pages 1-22, February. [Downloadable!] (restricted)
  3. Roger Gordon & Wei Li, 2005. "Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations," NBER Working Papers 11661, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  4. Diewert, W E & Turunen-Red, A H & Woodland, A D, 1989. "Productivity- and Pareto-Improving Changes in Taxes and Tariffs," Review of Economic Studies, Blackwell Publishing, vol. 56(2), pages 199-215, April. [Downloadable!] (restricted)
  5. Emran, M. Shahe & Stiglitz, Joseph E., 2005. "On selective indirect tax reform in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 599-623, April. [Downloadable!] (restricted)
    Other versions:
  6. Dixit, A. K. & Munk, K. J., 1977. "Welfare effects of tax and price changes : A correction," Journal of Public Economics, Elsevier, vol. 8(1), pages 103-107, August. [Downloadable!] (restricted)
  7. Thomas Baunsgaard & Michael Keen, 2005. "Tax Revenue and (or?) Trade Liberalization," IMF Working Papers 05/112, International Monetary Fund. [Downloadable!]
  8. Grossman, Gene M & Helpman, Elhanan, 1994. "Protection for Sale," American Economic Review, American Economic Association, vol. 84(4), pages 833-50, September. [Downloadable!] (restricted)
    Other versions:
  9. Knud Jørgen Munk & Bo Sandemann Rasmussen, 2005. "On the Determinants of Optimal Border Taxes for a Small Open Economy," Economics Working Papers 2005-22, School of Economics and Management, University of Aarhus. [Downloadable!]
  10. Gardner, Grant W & Kimbrough, Kent P, 1992. "Tax Regimes, Tariff Revenues and Government Spending," Economica, London School of Economics and Political Science, vol. 59(233), pages 75-92, February. [Downloadable!] (restricted)
  11. M. Shahe Emran & Joseph E. Stiglitz, 2004. "Price-neutral Tax Reform With an Informal Economy," Public Economics 0407010, EconWPA. [Downloadable!]
    Other versions:
  12. Dixit, Avinash, 1985. "Tax policy in open economies," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 6, pages 313-374 Elsevier. [Downloadable!] (restricted)
  13. Knud Jørgen Munk, . "What Determines the Optimal Commodity Tax Structure from an Intuitive Point of View?," EPRU Working Paper Series 02-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
  14. Stiglitz, Joseph E & Dasgupta, P, 1971. "Differential Taxation, Public Goods and Economic Efficiency," Review of Economic Studies, Blackwell Publishing, vol. 38(114), pages 151-74, April. [Downloadable!] (restricted)
    Other versions:
  15. Knud Jørgen Munk, 2006. "Welfare Effects of Tax and Price Changes and the CES-UT Utility Function," Economics Working Papers 2006-15, School of Economics and Management, University of Aarhus. [Downloadable!]
  16. Chris Evans, 2003. "Studying the Studies: An overview of recent research into taxation operating costs," Taxation eJournal of Tax Research , ATAX, University of New South Wales. [Downloadable!]
  17. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June. [Downloadable!] (restricted)
  18. Hristos Doucouliagos & Martin Paldam, 2005. "The Aid Effectiveness Literature. The Sad Result of 40 Years of Research," Economics Working Papers 2005-15, School of Economics and Management, University of Aarhus. [Downloadable!]
    Other versions:
  19. Knud Jørgen Munk, 2006. "On the Rationale for the Use of Border Taxes in Developing Countries," Economics Working Papers 2006-12, School of Economics and Management, University of Aarhus. [Downloadable!]
  20. Keen, Michael & Ligthart, Jenny E., 2002. "Coordinating tariff reduction and domestic tax reform," Journal of International Economics, Elsevier, vol. 56(2), pages 489-507, March. [Downloadable!] (restricted)
    Other versions:
  21. Heady, Christopher J. & Mitra, Pradeep K., 1987. "Distributional and revenue raising arguments for tariffs," Journal of Development Economics, Elsevier, vol. 26(1), pages 77-101, June. [Downloadable!] (restricted)
  22. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March. [Downloadable!] (restricted)
  23. Anderson, James E, 2002. "Trade Reform Diagnostics with Many Households, Quotas, and Tariffs," Review of International Economics, Blackwell Publishing, vol. 10(2), pages 215-36, May. [Downloadable!] (restricted)
    Other versions:
  24. Friedrich Schneider & Dominik H. Enste, 2000. "Shadow Economies: Size, Causes, and Consequences," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 77-114, March. [Downloadable!] (restricted)
  25. Tatsuo Hatta & Yoshitomo Ogawa, 2003. "A Theory of Optimal Tariffs under a Revenue Constraint," CIRJE F-Series CIRJE-F-202, CIRJE, Faculty of Economics, University of Tokyo. [Downloadable!]
  26. Dasgupta, Partha S & Stiglitz, Joseph E, 1974. "Benefit-Cost Analysis and Trade Policies," Journal of Political Economy, University of Chicago Press, vol. 82(1), pages 1-33, Jan.-Feb.. [Downloadable!] (restricted)
    Other versions:
  27. Mirrlees, James A, 1972. "On Producer Taxation," Review of Economic Studies, Blackwell Publishing, vol. 39(1), pages 105-11, January. [Downloadable!] (restricted)
  28. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November. [Downloadable!] (restricted)
  29. Munk, Knud Jorgen, 1980. "Optimal Taxation with Some Non-Taxable Commodities," Review of Economic Studies, Blackwell Publishing, vol. 47(4), pages 755-65, July. [Downloadable!] (restricted)
  30. Diamond, P. A. & McFadden, D. L., 1974. "Some uses of the expenditure function in public finance," Journal of Public Economics, Elsevier, vol. 3(1), pages 3-21, February. [Downloadable!] (restricted)
  31. Hatta, Tatsuo, 1977. "A Recommendation for a Better Tariff Structure," Econometrica, Econometric Society, vol. 45(8), pages 1859-69, November. [Downloadable!] (restricted)
  32. Knud Jørgen Munk, . "Should Governments Create Production Inefficiency?," EPRU Working Paper Series 98-20, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  33. Hristos Doucouliagos & Martin Paldam, 2005. "Aid Effectiveness on Growth. A Meta Study," Economics Working Papers 2005-13, School of Economics and Management, University of Aarhus. [Downloadable!]
Full references

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Manoj Atolia, 2003. "Public Investment, Tax Evasion and Welfare Effects of a Tariff Reform," Working Papers wp2003_10_01, Department of Economics, Florida State University, revised Oct 2008. [Downloadable!]
  2. Michael Keen, 2007. "VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries," IMF Working Papers 07/174, International Monetary Fund. [Downloadable!]
    Other versions:
  3. Michael Keen, 2007. "VAT Attacks!," IMF Working Papers 07/142, International Monetary Fund. [Downloadable!]
    Other versions:
Statistics
Access and download statistics

Did you know? It is the publishers that input data about their publications, as there is no staff at RePEc.

This page was last updated on 2009-11-25.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.