Tax evasion in an open economy:: Value-added vs. income taxation

A-Tier

Journal: Journal of Public Economics

Year: 1997

Volume: 66

Issue: 2

Pages: 173-197

Authors (2)

Gordon, Roger H. (University of California-San D...) Bo Nielsen, Soren (not in RePEc)

Score contribution per author:

2.011 = (α=2.01 / 2 authors) × 2.0x A-tier

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