TAX SHELTERING AND THE COST OF EVASION

被引：31

作者：

COWELL, FA

机构：

[1] London School of Economics, London WC2A 2AE, Houghton Street

来源：

OXFORD ECONOMIC PAPERS-NEW SERIES | 1990年 / 42卷 / 01期

关键词：

D O I：

10.1093/oxfordjournals.oep.a041937

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

[No abstract available]

引用

页码：231 / 243

页数：13

共 11 条

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[2]

ARROW KJ, 1970, J PUBLIC ECON, V26, P19

[3]

Cowell F. A., 1985, B ECON RES, V37, P164

[4]

CROSS R, 1982, PUBLIC FINANC, V37, P36

[5]

GEEROMS H, 1985, PUBLIC FINANC, V40, P190

[6]

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OXFORD ECONOMIC PAPERS-NEW SERIES, 1987, 39 (02) :235-252

[8] TAX EVASION AND THE MARGINAL COST OF PUBLIC FUNDS [J].

USHER, D .

[9]

USHER D, 1982, 481 QUEENS U I EC RE

[10] ON THE EXCESS BURDEN OF TAX EVASION [J].

YITZHAKI, S .

PUBLIC FINANCE QUARTERLY, 1987, 15 (02) :123-137