Are Jamaicaâ€™s Direct Taxes on Labor â€œFairâ€ ?
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- James Alm & Keith Finlay, 2013. "Who Benefits from Tax Evasion?," Economic Analysis and Policy, Elsevier, vol. 43(2), pages 139-154, September.
- James Alm, 2014. "Tax evasion, labor market effects, and income distribution," IZA World of Labor, Institute for the Study of Labor (IZA), pages 1-91, October.
- James Alm, 2017. "Is Economics Useful for Public Policy?," Working Papers 1702, Tulane University, Department of Economics.
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Keywordstax incidence; vertical equity; horizontal equity; micro-simulation model;
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