- D43: Oligopoly and Other Forms of Market Imperfection
- H25: Business Taxes and Subsidies
- H26: Tax Evasion
- H32: Firm
- H60: General
Emmanuelle Auriol, and Michael Warlters, “The Marginal Cost of Public Funds and Tax Reform in Africa”, Journal of Development Economics, vol. 97, n. 1, January 2012, pp. 58–72.