Taxation with Costly Administration
提出一个税收技术概念，统一分析税务当局的管理活动和纳税人的避税行为，并推导出公共资金成本衡量和最优行政管理的政策含义。
The concept of a tax technology is used here as providing a unified framework for analyzing both administrative activity by tax authorities and tax-resisting activity by taxpayers. This framework provides a simple formalization of Adam Smith's four components of tax costs: administration, substitution, active noncompliance, and passive compliance. The model is used to derive policy implications concerning the proper measurement of the cost of public funds and concerning the criterion for optimal administration. Copyright 1991 by The editors of the Scandinavian Journal of Economics.