search query: @indexterm TAX REFORM / total: 104
reference: 5 / 104
Author: | Hatta, T. |
Title: | A theory of commodity tax reform under revenue constraint |
Journal: | Japanese Economic Review
2004 : MAR, VOL. 55:1, p. 1-16 |
Index terms: | Revenue Tax reform |
Freeterms: | Commodity taxation |
Language: | eng |
Abstract: | This paper surveys literature on tax reforms in a unified framework and simplifies considerably the statements and proofs of the theorems in the literature by stating them in terms of an ad valorem tax rate based on consumers' prices. |
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