Tax Theory and Tax Practice: The Problems of Defining, Measuring and Assessing Tax Bases
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References listed on IDEAS
- Anderson, Kym, 1987. "On why agriculture declines with economic growth," Agricultural Economics, Blackwell, vol. 1(3), pages 195-207, October.
- Syrquin, Moshe, 1988. "Patterns of structural change," Handbook of Development Economics,in: Hollis Chenery & T.N. Srinivasan (ed.), Handbook of Development Economics, edition 1, volume 1, chapter 7, pages 203-273 Elsevier.
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- Rosella Levaggi & Francesco Menoncin, 2015. "Dynamic Tax Evasion with Audits based on Conspicuous Consumption," Working papers 33, Società Italiana di Economia Pubblica.
- Bernardi, Luigi, 2009.
"Le tasse in Europa dagli anni novanta
[Taxation in Europe since the Years 1990s]," MPRA Paper 23441, University Library of Munich, Germany.
- Rosella Levaggi & Francesco Menoncin, 2016. "Dynamic tax evasion with audits based on visible consumption," Journal of Economics, Springer, vol. 119(2), pages 131-146, October.
More about this item
Keywordstax treatment; tax design; personal income tax; tax assessment.;
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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