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This article proposes a taxation policy based on joint liability among taxpayers. We show that it is possible to obtain a Pareto improving equilibrium in which the per-capita tax burden… Click to show full abstract
This article proposes a taxation policy based on joint liability among taxpayers. We show that it is possible to obtain a Pareto improving equilibrium in which the per-capita tax burden is reduced, and taxpayers are better off with respect to the standard individual liability taxation.
Keywords:
taxation group;
liability taxation;
liability;
taxation;
joint liability;
group auditing
Journal Title: Economia Politica
Year Published: 2017
Link to full text (if available)
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Journal Title: Economia Politica
Year Published: 2017
Link to full text (if available)
Share on Social Media: Sign Up to like & get
recommendations!