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Published in 2019 at "European Journal of Political Economy"
DOI: 10.1016/j.ejpoleco.2019.01.002
Abstract: Abstract This paper sheds light on the role of public institutions as a way to reduce tax evasion through a close link between payroll taxation and pension benefits. We use a political economy model in…
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Keywords:
tax rate;
political economy;
economy contributive;
contributive pensions ... See more keywords