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Optimal differential taxes and penalties. In W. W. Pommerehne (ed.)

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  • PESTIEAU, P.
  • POSSEN, U. M.
  • SLUTSKY, S. M.

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Suggested Citation

  • Pestieau, P. & Possen, U. M. & Slutsky, S. M., 1994. "Optimal differential taxes and penalties. In W. W. Pommerehne (ed.)," LIDAM Reprints CORE 1162, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Handle: RePEc:cor:louvrp:1162
    Note: In : Public Finance and Irregular Activities, 15-27, 1994. Public Finance/Finances Publiques, Supplement to Volume. 49, Proceedings of the 49th Congress of the International Institute of Public Finance/Institut International de Finances Publiques, Berlin 1993.
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    Cited by:

    1. Richard J. Cebula, 2013. "New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States," American Journal of Economics and Sociology, Wiley Blackwell, vol. 72(3), pages 701-731, July.
    2. Martin Besfamille & Cecilia Parlatore Siritto, 2009. "Modernization of Tax Administrations and Optimal Fiscal Policies," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(6), pages 897-926, December.
    3. Pierre Pestieau & Uri M. Possen & Steven M. Slutsky, 2004. "Jointly Optimal Taxes and Enforcement Policies in Response to Tax Evasion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(2), pages 337-374, May.

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