The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India

Research, Preprint English OPEN
Ray, R.;
(1994)
  • Publisher: CentER
  • Subject:
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

The literature on tax evasion and its implication for optimal tax theory has concentrated on income tax evasion. The issue of commodity tax evasion has received relatively little attention even though it is important in many cases, especially in developing countries. Th... View more
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    Srinivasan, T.N. (1973), "Tax evasion: a model", Journal of Public Economics, 2, 339-346.

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