Wane, Waly - In: Annals of Economics and Finance 3 (2002) 2, pp. 407-431
This paper introduces tax evasion in an optimal income taxation problem. It deals with finite economies. Two different problems are addressed. First, allowing the government to use generalized tax schedules (GTS, income distribution-contingent set of lump sum transfers) `a la Piketty, we show...