Pregled bibliografske jedinice broj: 617200
A Tax Regulatory Laffer Curve
A Tax Regulatory Laffer Curve // Better Business Regulation in a Risk Society / Alemanno, Alberto ; debn Butter, Frank ; Nijsen, Andre ; Torriti, Jacopo (ur.).
New York (NY): Springer, 2013. str. 253-267
CROSBI ID: 617200 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
A Tax Regulatory Laffer Curve
Autori
Drezgić, Saša ; Pronk, Peter
Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni
Knjiga
Better Business Regulation in a Risk Society
Urednik/ci
Alemanno, Alberto ; debn Butter, Frank ; Nijsen, Andre ; Torriti, Jacopo
Izdavač
Springer
Grad
New York (NY)
Godina
2013
Raspon stranica
253-267
ISBN
978-1-4614-4405-3
Ključne riječi
regulatory costs of taxation, compliance costs, Laffer-curve, optimal tax theory,
Sažetak
In this chapter, attention is drawn to the regulatory costs of taxation. From an economic point of view, tax regulatory costs are discussed. First, a theoritical Laffer-curve for tax regulatory costs is developed. Next, an overview is given of literature on tax regulatory costs. Finally, some remarks are made about the incidence of a tax regulatory Laffer curve.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
