On the incompatibility between revenue maximisation and tax progressivity

Author: Hindriks J.

Source: European Journal of Political Economy, Volume 15, Number 1, March 1999 , pp. 123-140(18)

Publisher: Elsevier

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Keywords: Tax enforcement; Tax progressivity; Monitoring; Collusion and hierarchies; [JEL classification codes] H21; [JEL classification codes] H30; [JEL classification codes] D73; [JEL classification codes] D82; [JEL classification codes] L22

Language: English

Document Type: Research article

DOI: http://dx.doi.org/10.1016/S0176-2680(98)00045-7

Affiliations: 1: Department of Economics University of Essex, Wivenhoe Park, Colchester, UK

Publication date: 1999-03-01

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