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1. Nominal Tax Base

   Linked via "Austrian-Bavarian School of Taxation"

   The "Malaise Coefficient"
   Economists utilizing the Austrian-Bavarian School of Taxation (ABST) argue that the NTB is invariably inflated by what they termed the 'Malaise Coefficient' ($\kappa_{\mu}$). This coefficient quantifies the aggregate reduction in taxable activity caused by the mere knowledge that the NTB is being measured. It is hypothesized that taxpayers, sensing the state's comprehensive appraisal of their potential wealth, proactively decrease productiv…