This paper addresses issues of corruption and evasion in the collection oftaxes, modelled as a three-level hierarchy with adverse- section.
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Paper provided by Notre-Dame de la Paix, Sciences Economiques et Sociales in its series Papers with number
179.
Length: 31 pages Date of creation: 1996 Date of revision: Handle: RePEc:fth:nodapa:179
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Find related papers by JEL classification: H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
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