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| 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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