On Optimal Taxation with Costly Administration.

S-Tier

Journal: American Economic Review

Year: 1974

Volume: 64

Issue: 2

Pages: 338-45

Authors (2)

Heller, Walter P (not in RePEc) Shell, Karl (Cornell University)

Score contribution per author:

4.022 = (α=2.01 / 2 authors) × 4.0x S-tier

α: calibrated so average coauthorship-adjusted count equals average raw count