Tax policy and the missing middle : optimal tax remittance with firm-level administrative costs
Year of publication: |
2011
|
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Authors: | Dharmapala, Dhammika ; Slemrod, Joel ; Wilson, John D. |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 95.2011, 9/10, p. 1036-1047
|
Subject: | Steuerpolitik | Tax policy | Optimale Besteuerung | Optimal taxation | Verwaltungskosten | Administrative costs | Finanzverwaltung | Fiscal administration | Theorie | Theory |
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