Listagem por autor "Ogura, Laudo M."

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    • Taxing hard-to-tax markets 

      Arbex, Marcelo Aarestru; Mattos, Enlinson; Ogura, Laudo M.
      2014-02-12
      Tax enforcement costs constrain the government s ability to observe economic transactions, giving rise to hard-to-tax (HTT) markets. In these markets transactions are untaxed and consumers are better o¤ than in taxed ...

    • Welfare and inequality with hard-to-tax markets 

      Arbex, Marcelo Aarestru; Mattos, Enlinson; Ogura, Laudo M.
      2015-09
      This paper examines welfare implications of hard-to-tax markets, which are endogenously determined by tax enforcement costs. We show that social welfare may be maximized by keeping some markets untaxed, even when it is ...