Optimal Sales Tax Rebates and Tax Enforcement Consumers
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- Marcelo Arbex & Enlinson Mattos, 2015. "Optimal sales tax rebates and tax enforcement consumers," Oxford Economic Papers, Oxford University Press, vol. 67(2), pages 479-493.
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More about this item
KeywordsOptimal Taxation; Indirect Tax Evasion; Tax Enforcement and Auditing.;
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-IUE-2013-04-27 (Informal & Underground Economics)
- NEP-MAC-2013-04-27 (Macroeconomics)
- NEP-PBE-2013-04-27 (Public Economics)
- NEP-PUB-2013-04-27 (Public Finance)
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