Sound taxation? On the use of self-declared value

Marco A. Haan; Pim Heijnen; Lambert Schoonbeek; Linda Toolsema-Veldman

doi:10.1016/j.euroecorev.2011.09.003

Sound taxation? On the use of self-declared value

Marco A. Haan^*, Pim Heijnen, Lambert Schoonbeek, Linda Toolsema-Veldman

^*Corresponding author voor dit werk

Economics, Econometrics and Finance

Onderzoeksoutput › Academic › peer review

2 Citaten (Scopus)

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In the 16th century, foreign ships passing through the Sound had to pay ad valorem taxes, known as the Sound Dues. To give skippers an incentive to declare the true value of their cargo, the Danish Crown reserved the right to purchase it at the declared value. We show that this rule does not induce truth-telling, but does allow the authorities to effectively implement a given tax rate. (C) 2011 Elsevier B.V. All rights reserved.

Originele taal-2	English
Pagina's (van-tot)	205-215
Aantal pagina's	11
Tijdschrift	European Economic Review
Volume	56
Nummer van het tijdschrift	2
DOI's	https://doi.org/10.1016/j.euroecorev.2011.09.003
Status	Published - feb.-2012

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title = "Sound taxation? On the use of self-declared value",

abstract = "In the 16th century, foreign ships passing through the Sound had to pay ad valorem taxes, known as the Sound Dues. To give skippers an incentive to declare the true value of their cargo, the Danish Crown reserved the right to purchase it at the declared value. We show that this rule does not induce truth-telling, but does allow the authorities to effectively implement a given tax rate. (C) 2011 Elsevier B.V. All rights reserved.",

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AB - In the 16th century, foreign ships passing through the Sound had to pay ad valorem taxes, known as the Sound Dues. To give skippers an incentive to declare the true value of their cargo, the Danish Crown reserved the right to purchase it at the declared value. We show that this rule does not induce truth-telling, but does allow the authorities to effectively implement a given tax rate. (C) 2011 Elsevier B.V. All rights reserved.

KW - Signaling

KW - Taxation

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DO - 10.1016/j.euroecorev.2011.09.003

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JO - European Economic Review

JF - European Economic Review

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Sound taxation? On the use of self-declared value

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