Abstract: Corruption, evasion and the abuse of power (and the possibility thereof) are pervasive features of economic activity. A prominent instance is tax collection. This paper examines the implications of corruptibility and the potential abuse of authority for the effects and optimal design of (potentially non-linear) tax collection schemes.
Publication Year: 1998
Publication Date: 1998-01-01
Language: en
Type: preprint
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Cited By Count: 32
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