Martin Besfamille, Department of Economics, Universidad Torcuato Di Tella, Buenos Aires, Argentina (firstname.lastname@example.org). Cecilia Parlatore Siritto, Department of Economics, New York University (email@example.com).
Modernization of Tax Administrations and Optimal Fiscal Policies
Article first published online: 10 NOV 2009
© 2009 Wiley Periodicals, Inc.
Journal of Public Economic Theory
Volume 11, Issue 6, pages 897–926, December 2009
How to Cite
BESFAMILLE, M. and SIRITTO, C. P. (2009), Modernization of Tax Administrations and Optimal Fiscal Policies. Journal of Public Economic Theory, 11: 897–926. doi: 10.1111/j.1467-9779.2009.01437.x
We thank J. Conley (the editor), an associate editor and two anonymous referees for their helpful comments and suggestions. We also thank M. Arellano, L. Arozamena, S. Auguste, F. Balmaceda, R. Bebczuk, G. Casamatta, W. Cont, H. Cremer, P. De Donder, J. Dubra, E. Espino, N. Figueroa, R. Fischer, L. Gasparini, G. Glomm, M. Gonzalez Eiras, E. Kawamura, D. Mejía, F. Navajas, P. Pestieau, L. Quesada, M. Raybaudi-Massilia, A. Repetto, P. Sanguinetti, J. Slemrod, M. Solá, M. Tommasi, S. Urbiztondo, F. Weinschelbaum, S. Yitzhaki, participants at the 8th International Meeting of the Association for Public Economic Theory (Vanderbilt University, 2007), the Workshop on Public Economics and Growth (Universidad de Santiago de Chile, 2007) and seminar participants at Université de Toulouse, IAE, FIEL, CEA-Universidad de Chile, Universidad de San Andrés, Universidad Nacional de La Plata and Universidad Torcuato Di Tella for useful comments. We are also indebted to A. Bellofatto and G. Navarro for their research assistance. All remaining errors are our sole responsibility. Part of the paper has been written when M. Besfamille visited GREMAQ and IDEI (University of Toulouse), whose hospitality is gratefully acknowledged. M. Besfamille also thanks financial support from Fondation Maison des Sciences de l”Homme (“Hermes” grant) and from FONCyT (grant #26113).
- Issue published online: 10 NOV 2009
- Article first published online: 10 NOV 2009
- Received April 28, 2008; Accepted July 1, 2009.
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