IMF Publications by Author

Browse by Subject

Slemrod, Joel:

2017

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