In this paper, we present a review of the literature on optimal auditing of tax evasion and we fill some existing gaps with new results. The main contribution is to give a unified vision on the optimal audit policy when the Agency can pool the taxpayers as a function of the main activity they...

The authors analyze multilateral tariff negotiations as a game in coalition form. In a model with three identical countries that produce and trade an homogeneous commodity and where countries' aggregated welfare can weight differently their different components, they analyze how changes in the...