The Costs of Taxation and the Marginal Cost of Funds /
It is argued that taxation causes three kinds of deadweight losses and two types of direct costs. The deadweight losses arise from substitution, evasion, and avoidance activities while the direct costs are administrative and compliance costs. Some of these social costs tend to be discontinuous and/o...
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| 格式: | 杂志 |
| 语言: | English |
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Washington, D.C. :
International Monetary Fund,
1995.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 1995/083 |
| 在线阅读: | Full text available on IMF |