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Revenue erosion through exemption and evasion in Cameroon, 1993

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  • Gauthier, Bernard
  • Gersovitz, Mark

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  • Gauthier, Bernard & Gersovitz, Mark, 1997. "Revenue erosion through exemption and evasion in Cameroon, 1993," Journal of Public Economics, Elsevier, vol. 64(3), pages 407-424, June.
    • Handle: RePEc:eee:pubeco:v:64:y:1997:i:3:p:407-424
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    References listed on IDEAS

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    1. Pritchett, Lant & Sethi, Geeta, 1994. "Tariff Rates, Tariff Revenue, and Tariff Reform: Some New Facts," The World Bank Economic Review, World Bank, vol. 8(1), pages 1-16, January.
    2. Mintz, Jack M, 1990. "Corporate Tax Holidays and Investment," The World Bank Economic Review, World Bank, vol. 4(1), pages 81-102, January.
    3. Srinivasan, T. N., 1973. "Tax evasion: A model," Journal of Public Economics, Elsevier, vol. 2(4), pages 339-346.
    4. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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