Sanyal, Amal; Gang, Ira N; Goswami, Omkar - In: Public Choice 105 (2000) 1-2, pp. 61-78
In a corrupt tax administration a rise in tax rate sets off complicated strategic moves by both taxpayers and administrators. It is shown that in some circumstances, this may bring about Laffer like behavior of overall tax revenue, i.e. a higher tax rate results in smaller net revenue for the...