Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Faculty Publications Book Chapter Faculty Publications- Book Chapter Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Kaur, Harpreet; Srivastava, Surbhi; Singh, Shanu Title A name given to the resource CBDCs in a High-Evasion Economy: Seigniorage, Tax Collection, and Institutional Tensions Date A point or period of time associated with an event in the lifecycle of the resource 01-01-2025 Source A related resource from which the described resource is derived Policy Implications on International Financial Economics and Banking;pp.237-264 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.4018/979-8-3373-3725-8.ch008" target="_blank" rel="noreferrer noopener">https://doi.org/10.4018/979-8-3373-3725-8.ch008</a> <br /><br /><a href="https://www.scopus.com/pages/publications/105024636164?origin=resultslist" target="_blank" rel="noreferrer noopener">https://www.scopus.com/pages/publications/105024636164?origin=resultslist</a> Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Kaur H., Christ University, India; Srivastava S., Christ University, India; Singh S., Christ University, Delhi, India Description An account of the resource This chapter investigates the welfare implications of introducing Central Bank Digital Currency (CBDC) in an economy with tax evasion and varying degrees of central bank independence (CBI). The model considers scenarios with and without central bank independence, where the fiscal authority finances its expenditure through sales tax and/or seigniorage revenue from the central bank. The model analyses the equilibrium conditions for the coexistence of cash and CBDC, and it depends on the degree of CBI. 2026 by IGI Global Scientific Publishing. All rights reserved. Publisher An entity responsible for making the resource available IGI Global Relation A related resource ISBN: 979-833733727-2; 979-833733725-8; Language A language of the resource English Type The nature or genre of the resource Book chapter Rights Information about rights held in and over the resource Restricted Access; Hardcopy may be available in the library Format The file format, physical medium, or dimensions of the resource online