| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w5527 |
| 来源ID | Working Paper 5527 |
| Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy | |
| Roger H. Gordon; Soren Bo Nielsen | |
| 发表日期 | 1996-04-01 |
| 出版年 | 1996 |
| 语种 | 英语 |
| 摘要 | Ignoring tax avoidance possibilities, a value-added tax and a cash-flow income tax have identical behavioral and distributional consequences. Yet the available means of tax avoidance under each are very different. Under a VAT, avoidance occurs through cross-border shopping, whereas under an income tax it occurs through shifting taxable income abroad. Given avoidance, we show that a country would make use of both taxes in order to minimize the efficiency costs of avoidance activity, relying relatively more on that tax that is harder to avoid. We then make use of aggregate Danish tax and accounting data from 1992 to measure the amount of avoidance that occurred under the two taxes. While the estimates of avoidance activity are small, the figures imply that Denmark could reduce the real costs of avoidance activity by putting more weight on income rather than value- added taxes. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w5527 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/562993 |
| 推荐引用方式 GB/T 7714 | Roger H. Gordon,Soren Bo Nielsen. Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy. 1996. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w5527.pdf（1349KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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