@Article{besfamilleparlatore2009,
  Title                    = {Modernization of Tax Administrations and Optimal Fiscal Policies},
  Author                   = {Besfamille, Martin and Parlatore, Cecilia},
  Journal                  = {Journal of Public Economic Theory},
  Year                     = {2009},
  Volume                   = {11(6)},
  Pages                    = {897-926},
}