THE “TAX TRAP” AS A RESULT OF THE CURRENT POLICY
The paper substantiates the assumption that a “tax trap” is formed as a result of the curent policy – a special case of externalities payments, which, contrary to the logic of the existence of tax (reaching Pareto efficiency) – leads to the opposite result. In addition, the author notes the trend to...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Kemerovo State University
2015-06-01
|
| Series: | Вестник Кемеровского государственного университета |
| Subjects: | |
| Online Access: | https://vestnik.kemsu.ru/jour/article/view/1609 |