Taxation of uncertain business profits, private risk markets and optimal allocation of risk

Kåre P. Hagen1, a, and Jan Gaute Sannarnes, a,

aNorwegian School of Economics and Business Administration, Helleveien 30, 5045 Bergen, Norway


Received 23 June 2005;  
revised 14 September 2006;  
accepted 24 December 2006.  
Available online 23 January 2007.

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