We provide a unified analysis of taxation and taxpayer education when individuals have an incomplete understanding of a complex tax system. The analysis is independent of whether income is earned legitimately, or by avoiding or evading taxes. In this sense, learning about tax minimization...

We provide a unified analysis of taxation and taxpayer education when individuals have an incomplete understanding of a complex tax system. The analysis is independent of whether income is earned legitimately, or by avoiding or evading taxes. In this sense, learning about tax minimization...

The Fourth International Conference on Financing for Development, scheduled to take place in Spain from June 30 to July 3, 2025, will address and revitalize strategies for Domestic Revenue Mobilization (DRM) essential to achieving the Sustainable Development Goals (SDGs). Building on the 2015...