Reporting import tariffs (and other taxes)

Journal article

Peer reviewed

International Tax and Public Finance, Vol.21(1), pp.153-173

01/02/2014

Handle:

https://hdl.handle.net/10863/1457

Abstract

Flat tax

Imperfect detection

Multiplicative tax base

Tariffs

Tax evasion

This paper provides an argument in favour of uniform or specific tariffs and a reason for why a flat tax may improve compliance.

url

http://link.springer.com/article/10.1007/s10797-012-9262-8View

Title: Reporting import tariffs (and other taxes)
Creators: Mirco Tonin
Publication Details: International Tax and Public Finance, Vol.21(1), pp.153-173
ISSN: 0927-5940
EISSN: 1573-6970
Series / Volume: 21
Publisher: SPRINGER
Number of pages: 21
Identifiers: (UNIBZ)1872380
991005773030701241
Web of Science ID: 000330995800007
Scopus ID: 2-s2.0-84893774355
Academic Unit: Faculty of Economics and Management
Language: English
Resource Type: Journal article
Author Names String: Tonin M

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