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In a recent article Davidson, Lawrence and Wilson propose a model showing that, in the presence of distortionary taxation and goods of different quality, tax evasion can be an optimal device. Here, we show that this result, although quite interesting, cannot be generalised to a framework where...

In a recent article Davidson, Lawrence and Wilson propose a model showing that, in the presence of distortionary taxation and goods of different quality, tax evasion can be an optimal device. Here, we show that this result, although quite interesting, cannot be generalised to a framework where...

This paper presents a Public Choice model explaining the determinants of public and private health care expenditure for OECD countries. Public expenditure derives from a government supply model while the private counterpart is determined by the demand that the public sector cannot meet. The...