Clarifying the Implicit-Explicit Tax Framework: A Theoretical Reformulation

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Naoya Mori, Haruka Amma

DOI: 10.2139/ssrn.5919723

Cited by: 0

References: 13

Fields of Study & Subjects

Economic and Fiscal Studies Financial Markets and Investment Strategies Corporate Taxation and Avoidance

References 13