search query: @indexterm TAX EXEMPTION / total: 5
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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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