Journal of Economics

, Volume 75, Issue 3, pp 239–254 | Cite as

Optimal Taxation in the Presence of Black Markets

  • Berthold U. Wigger
  • 70 Downloads

Keywords: direct and indirect taxation, tax evasion, black markets. 
JEL classification: H21, H26 

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Copyright information

© Springer-Verlag Wien 2002

Authors and Affiliations

  • Berthold U. Wigger
    • 1
  1. 1.Department of Economics, University of Mannheim, D-68131 Mannheim, Germany (e-mail: wigger@econ.uni-mannheim.de)DE

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