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This paper introduces misrepresentation and cheating into the policy analysis of output quotas and subsidies. Analytical results show that when cheating occurs output quotas are a less efficient means of income redistribution than is traditionally believed. As well, cheating increases the...
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This article presents a new conceptual framework for research into tax fraud and law enforcement. Informed by research … approaches from across tax law, public economics, criminology, criminal justice, economics of crime, and regulatory theory, it … assesses the effectiveness, and the legitimacy, of current approaches to combating tax fraud, bringing new dimensions to …
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