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Optimal Taxation in the Presence of Black Markets |
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| Authors: | Berthold U. Wigger |
| Affiliation: | (1) Department of Economics, University of Mannheim, D-68131 Mannheim, Germany (e-mail: wigger@econ.uni-mannheim.de), DE |
| Abstract: | Received November 21, 2000; revised version received May 19, 2001 |
| Keywords: | : direct and indirect taxation, tax evasion, black markets. |
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