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1995

Title: The Costs of Taxation and the Marginal Cost of Funds

Author: Slemrod, Joel ; Yitzhaki, Shlomo

Series: Working Paper No. 1995/083

Date: August 1, 1995

Notes: Also published in Staff Papers, Vol. 43, No. 1, March 1996.

Subject: Compliance costs Optimal taxation Revenue administration Tax administration core functions Tax evasion