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Taxation & Estate Planning

: TaxProf Blog

Raskolnikov: Beyond Deterrence: Targeting Tax Enforcement with a Penalty Default

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Alex Raskolnikov (Columbia) has posted Beyond Deterrence: Targeting Tax Enforcement with a Penalty Default, 108 Colum. L. Rev. ___ (2009), on SSRN. Here is the abstract: People pay their taxes for many different reasons. Some try to game the system,...

Full post as published by TaxProf Blog on September 16, 2008 (boomark / email).

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