How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax
Year of publication: |
1995-12
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Authors: | Kaplow, Louis |
Institutions: | National Bureau of Economic Research (NBER) |
Extent: | application/pdf |
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Series: | |
Type of publication: | Book / Working Paper |
Notes: | PE published as National Tax Journal, vol. 49, pp. 135-150, (1996). Number 5391 |
Classification: | H26 - Tax Evasion ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies |
Source: |
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