haku: @journal_id 1652 / yhteensä: 65
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| Tekijä: | Hatta, T. |
| Otsikko: | A theory of commodity tax reform under revenue constraint |
| Lehti: | Japanese Economic Review
2004 : MAR, VOL. 55:1, p. 1-16 |
| Asiasana: | Revenue Tax reform |
| Vapaa asiasana: | Commodity taxation |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA