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    • Tax Policy Design in a Hierarchical Model with Occupational Decisions 

      Castillo, Sebastian
      FIT Working Paper : 2 (Tampereen yliopisto, 22.11.2022)
      This study incorporates occupational decisions in a hierarchical model to investigate distortions in the tax policy design. The economy has two sectors, wage-earners and self-employment, where evasion is only possible in ...