-
3
-
-
0001516890
-
The structure of indirect taxation and economic efficiency
-
ATKINSON, A. B., and J. E. STIGLITZ (1972) The structure of indirect taxation and economic efficiency, Journal of Public Economics 1, 97-119.
-
(1972)
Journal of Public Economics
, vol.1
, pp. 97-119
-
-
Atkinson, A.B.1
Stiglitz, J.E.2
-
4
-
-
0002661989
-
The design of tax structure: Direct versus indirect taxation
-
ATKINSON, A. B., and J. E. STIGLITZ (1976) The design of tax structure: Direct versus indirect taxation, Journal of Public Economics 6, 55-75.
-
(1976)
Journal of Public Economics
, vol.6
, pp. 55-75
-
-
Atkinson, A.B.1
Stiglitz, J.E.2
-
5
-
-
0000787258
-
Crime and punishment: An economic approach
-
BECKER, G. S. (1968) Crime and punishment: An economic approach, Journal of Political Economy 76, 169-217.
-
(1968)
Journal of Political Economy
, vol.76
, pp. 169-217
-
-
Becker, G.S.1
-
6
-
-
0002552070
-
Towards a theory of directindirect tax mix
-
BOADWAY, R., M. MARCHAND, and P. PESTIEAU (1994) Towards a theory of directindirect tax mix, Journal of Public Economics 55, 71-88.
-
(1994)
Journal of Public Economics
, vol.55
, pp. 71-88
-
-
Boadway, R.1
Marchand, M.2
Pestieau, P.3
-
7
-
-
21244478389
-
The optimality of punishing only the innocent: The case of tax evasion
-
BOADWAY, R., and M. SATO (2000) The optimality of punishing only the innocent: The case of tax evasion, International Tax and Public Finance 7, 641-664.
-
(2000)
International Tax and Public Finance
, vol.7
, pp. 641-664
-
-
Boadway, R.1
Sato, M.2
-
8
-
-
0001004079
-
A general characterization of optimal income tax enforcement
-
CHANDAR, P., and L. L. WILDE (1998) A general characterization of optimal income tax enforcement, Review of Economic Studies 65, 165-183.
-
(1998)
Review of Economic Studies
, vol.65
, pp. 165-183
-
-
Chandar, P.1
Wilde, L.L.2
-
10
-
-
38249007689
-
Tax evasion and optimal commodity taxation
-
CREMER, H., and F. GAHVARI (1993) Tax evasion and optimal commodity taxation, Journal of Public Economics 50, 261-275.
-
(1993)
Journal of Public Economics
, vol.50
, pp. 261-275
-
-
Cremer, H.1
Gahvari, F.2
-
11
-
-
0001305543
-
Tax evasion and optimal general income tax
-
CREMER, H., and F. GAHVARI (1996) Tax evasion and optimal general income tax, Journal of Public Economics 60, 235-249.
-
(1996)
Journal of Public Economics
, vol.60
, pp. 235-249
-
-
Cremer, H.1
Gahvari, F.2
-
14
-
-
40749147831
-
An exploration in the theory of optimum income taxation
-
MIRRLEES, J. A. (1971) An exploration in the theory of optimum income taxation, Review of Economic Studies 38, 175-208.
-
(1971)
Review of Economic Studies
, vol.38
, pp. 175-208
-
-
Mirrlees, J.A.1
-
15
-
-
0000294729
-
A note on the structure of optimal taxation
-
SANDMO, A. (1974) A note on the structure of optimal taxation, American Economic Review 64, 701-706.
-
(1974)
American Economic Review
, vol.64
, pp. 701-706
-
-
Sandmo, A.1
-
16
-
-
67649378842
-
-
Tax avoidance, evasion, and administration, in A. J. Auerbach and M. Feldstein, eds
-
SLEMROD, J., and S. YITZHAKI (2002) Tax avoidance, evasion, and administration, in Handbook of Public Economics, Vol. 3, A. J. Auerbach and M. Feldstein, eds. Chapter 22. Amsterdam North-Holland.
-
(2002)
Handbook of Public Economics
, vol.3
-
-
Slemrod, J.1
Yitzhaki, S.2
-
17
-
-
49549152491
-
A note on income tax evasion: A theoretical analysis
-
YITZHAKI, S. (1974) A note on income tax evasion: A theoretical analysis, Journal of Public Economics 3, 201-202.
-
(1974)
Journal of Public Economics
, vol.3
, pp. 201-202
-
-
Yitzhaki, S.1
-
18
-
-
84970686244
-
On the excess burden of tax evasion
-
YITZHAKI, S. (1987) On the excess burden of tax evasion, Public Finance Quarterly 15, 123-137.
-
(1987)
Public Finance Quarterly
, vol.15
, pp. 123-137
-
-
Yitzhaki, S.1
|