We thank an anonymous referee, J. Alm, S. Auguste, R. Borck, W. Cont, H. Cremer, S. Eichfelder, E. Espino, L. Goerke, F. Navajas, L. Quesada, M. Raybaudi-Massilia, C. Scartascini, M. Tommasi, seminar participants at FIEL, Toulouse School of Economics, Verona and Universidad Torcuato Di Tella, and attendants to the 2010 CESifo Area Conference on Public Sector Economics (Munich), 66th Congress of the International Institute of Public Finance (Uppsala) and 14th Meeting of the Latin American and Caribbean Economic Association (Buenos Aires) for very useful comments. Part of this paper has been written when M. Besfamille visited Toulouse School of Economics, whose hospitality is gratefully acknowledged. M. Besfamille also thanks financial support from Fondation Maison des Sciences de l'Homme (Hermes grant).
The Political Economy of the (Weak) Enforcement of Indirect Taxes
Article first published online: 21 APR 2013
© 2013 Wiley Periodicals, Inc.
Journal of Public Economic Theory
Volume 15, Issue 6, pages 856–883, December 2013
How to Cite
BESFAMILLE, M. (2013), The Political Economy of the (Weak) Enforcement of Indirect Taxes. Journal of Public Economic Theory, 15: 856–883. doi: 10.1111/jpet.12032
- Issue published online: 8 OCT 2013
- Article first published online: 21 APR 2013
- Accepted manuscript online: 19 FEB 2013 08:33AM EST
- Manuscript Accepted: 19 JUL 2011
- Manuscript Received: 5 OCT 2010
- Fondation Maison des Sciences de l'Homme
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