Tax Evasion, Concealment and the Optimal Linear Income Tax

DOI10.2307/3440600zbMath0909.90126OpenAlexW1602033017MaRDI QIDQ4213067

Helmuth Cremer, Firouz Gahvari

Publication date: 1994

Published in: The Scandinavian Journal of Economics (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.2307/3440600

zbMATH Keywords

tax evasionoptimal linear income taxation

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

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