search query: @indexterm ECONOMICS / total: 4580
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Author: | Belan, P. Gauthier, S. |
Title: | Optimal indirect taxation with restricted number of tax rates |
Journal: | Journal of Public Economics
2006 : AUG, VOL. 90:6-7, p. 1201-1213 |
Index terms: | economics indirect taxation tax exemption |
Language: | eng |
Abstract: | This article examines optimal indirect taxation when the number of available tax rates is smaller than the number of taxable commodities. |
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