What is an ???optimal??? tax system?, National Tax Journal, vol.49, pp.117-150, 1996. ,
DOI : 10.1017/CBO9780511625909.024
Optimal taxation with costly enforcement and evasion, Journal of Public Economics, vol.43, issue.2, pp.221-236, 1990. ,
DOI : 10.1016/0047-2727(90)90031-C
URL : http://www.nber.org/papers/w2996.pdf
Taxation with Costly Administration, The Scandinavian Journal of Economics, vol.93, issue.1, pp.75-88, 1991. ,
DOI : 10.2307/3440422
Optimal Tax Theory: A Synthesis, Journal of Public Economics, vol.6, issue.4, pp.327-358, 1976. ,
DOI : 10.1093/acprof:oso/9780198295211.003.0011
Pigouvian taxation with administrative costs, Journal of Public Economics, vol.19, pp.385-394, 1982. ,
DOI : 10.3386/w0742
Administration and compliance , in: Dimensions of Tax Design: the Mirrlees Review, 2010. ,
Optimal Taxation and Optimal Tax Systems, Journal of Economic Perspectives, vol.4, issue.1, pp.157-78, 1990. ,
DOI : 10.1257/jep.4.1.157
The costs of taxation and the marginal cost of funds, IMF Working Papers 95, 1995. ,
On the optimal tax base for commodity taxation, American Economic Review, vol.79, issue.5, pp.1196-1206, 1989. ,
A note on optimal taxation and administrative costs, American Economic Review, vol.69, issue.3, pp.475-80, 1979. ,