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Chu [Journal of Public Economics, 41 (1990) 319-333] proposes a tax scheme called FATOTA, under which taxpayers are given the choice between paying a fixed amount of taxes and thus being exempted from tax audit, or paying only what taxpayers claim they owe and being subject to tax audits for possible evasion. In this paper we extend Chu's finding with regard to the Pareto-improving property of FATOTA...
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