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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...
Persistent link: https://www.econbiz.de/10009144914
implementation theory. Unlike most mechanisms proposed in the literature, our mechanism works not only for three or more agents, but …, our implementation result is obtained without modifying individuals' preferences and thus it improves the mechanism …
Persistent link: https://www.econbiz.de/10009131597