On the Limitation of Penalties and the Non-Equivalence of Penalties and Taxes

Author: Marette Stéphan   Gozlan Estelle   Coestier Bénédicte  

Publisher: Springer Publishing Company

ISSN: 0929-1261

Source: European Journal of Law and Economics, Vol.19, Iss.1, 2005-01, pp. : 135-151

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Abstract