Optimal Taxation with Costly Enforcement and Evasion
收藏NBER1989-06-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w2996
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资源简介：
This paper analyzes the relationship between optimal taxation -- where the literature considers raising revenue with minimum distortion -- and optimal tax enforcement where much of the literature emphasizes raising revenue at the least cost. A central question concerns the extent to which revenue
提供机构：
美国国家经济研究局
创建时间：
1989-06-01
