- 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, “Taxation Base in Developing Countries”, Journal of Public Economics, vol. 89, n. 4: “Special Issue: Cornell - ISPE Conference on Public Finance and Development”, April 2005, pp. 625–646.