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A General Characterization of Optimal Income Taxation and Enforcement Author info | Abstract | Publisher info | Download info | Related research | Statistics Chander, Parkash
Wilde, Louis.
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Paper provided by California Institute of Technology, Division of the Humanities and Social Sciences in its series Working Papers with number
791.
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Date of creation: Jan 1994Date of revision:
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Keywords: References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.:
Cremer, Helmuth & Gahvari, Firouz, 1996.
"Tax evasion and the optimum general income tax ,"
Journal of Public Economics ,
Elsevier, vol. 60(2), pages 235-249, May.
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Sanchez, Isabel & Sobel, Joel, 1993.
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Journal of Public Economics ,
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Other versions: Harris Milton & Townsend, Robert M, 1981.
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Econometrica ,
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Robert Townsend, 1979.
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Staff Report
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Other versions: Joseph E. Stiglitz, 1982.
"Utilitarianism and Horizontal Equity: The Case for Random Taxation ,"
NBER Working Papers
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Other versions: Ortuno-Ortin, I. & Roemer, J.E., 1988.
"Implementation With Inspection ,"
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Krasa, Stefan & Villamil, Anne P, 1994.
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Gary S. Becker, 1968.
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Journal of Political Economy ,
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Other versions: Myerson, Roger B, 1979.
"Incentive Compatibility and the Bargaining Problem ,"
Econometrica ,
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Other versions: Nahum D. Melumad & Dilip Mookherjee, 1989.
"Delegation as Commitment: The Case of Income Tax Audits ,"
RAND Journal of Economics ,
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Myerson, Roger B. & Satterthwaite, Mark A., 1983.
"Efficient mechanisms for bilateral trading ,"
Journal of Economic Theory ,
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Other versions: Border, Kim C & Sobel, Joel, 1987.
"Samurai Accountant: A Theory of Auditing and Plunder ,"
Review of Economic Studies ,
Blackwell Publishing, vol. 54(4), pages 525-40, October.
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Ronald A. Dye, 1986.
"Optimal Monitoring Policies in Agencies ,"
RAND Journal of Economics ,
The RAND Corporation, vol. 17(3), pages 339-350, Autumn.
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Reinganum, Jennifer F. & Wilde, Louis L., 1985.
"Income tax compliance in a principal-agent framework ,"
Journal of Public Economics ,
Elsevier, vol. 26(1), pages 1-18, February.
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Allingham, Michael G. & Sandmo, Agnar, 1972.
"Income tax evasion: a theoretical analysis ,"
Journal of Public Economics ,
Elsevier, vol. 1(3-4), pages 323-338, November.
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Mookherjee, Dilip & Png, Ivan, 1989.
"Optimal Auditing, Insurance, and Redistribution ,"
The Quarterly Journal of Economics ,
MIT Press, vol. 104(2), pages 399-415, May.
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Cremer, H. & Marchand, M. & Pestieau, P., 1990.
"Evading, auditing and taxing : The equity-compliance tradeoff ,"
Journal of Public Economics ,
Elsevier, vol. 43(1), pages 67-92, October.
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Other versions:
Cremer, H. & Marchand, M. & Pestieau, P., 1988.
"Evading, Auditing And Taxing: The Equity-Compliance Tradeoff ,"
Papers
401, Cornell - Department of Economics.
Cremer, H. & Marchand, M. & Pestieau, P., 1988.
"Evading, auditing and taxing: the equity-compliance tradeoff ,"
CORE Discussion Papers
1988027, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
Maskin, Eric S & Riley, John G, 1984.
"Optimal Auctions with Risk Averse Buyers ,"
Econometrica ,
Econometric Society, vol. 52(6), pages 1473-1518, November.
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Other versions: Chander, Parkash & Wilde, Louis, 1992.
"Corruption in tax administration ,"
Journal of Public Economics ,
Elsevier, vol. 49(3), pages 333-349, December.
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