haku: @indexterm Indirect taxation / yhteensä: 12
viite: 4 / 12
Tekijä:Belan, P.
Gauthier, S.
Otsikko:Optimal indirect taxation with restricted number of tax rates
Lehti:Journal of Public Economics
2006 : AUG, VOL. 90:6-7, p. 1201-1213
Asiasana:economics
indirect taxation
tax exemption
Kieli:eng
Tiivistelmä:This article examines optimal indirect taxation when the number of available tax rates is smaller than the number of taxable commodities.
SCIMA tietueen numero: 261445
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