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Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook x Law and Economics x Taxation, Subsidies, and Revenue x clear all

Optimal sales tax rebates and tax enforcement consumers

Marcelo Arbex and Enlinson Mattos.

in Oxford Economic Papers

April 2015; p ublished online October 2014 .

Journal Article. Subjects: Law and Economics; Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook; Taxation, Subsidies, and Revenue. 6869 words.

This article incorporates tax evasion and sales tax rebates to consumers into Ramsey’s optimal taxation problem. Consumers may act as tax enforcers by requesting sales receipts, forcing...

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