This article proposes a taxation policy based on joint liability among taxpayers. We show that it is possible to obtain a Pareto improving equilibrium in which the per-capita tax burden is reduced, and taxpayers are better off with respect to the standard individual liability taxation

Joint liability taxation and group auditing

REITO, FRANCESCO;
2016-01-01

Abstract

This article proposes a taxation policy based on joint liability among taxpayers. We show that it is possible to obtain a Pareto improving equilibrium in which the per-capita tax burden is reduced, and taxpayers are better off with respect to the standard individual liability taxation
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.11769/50867
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