haku: @indexterm VALUE ADDED TAX / yhteensä: 98
viite: 9 / 98
| Tekijä: | Cremer, H. Pestieau, P. Rochet, J.-C. |
| Otsikko: | Direct versus indirect taxation: the design of the tax structure revisited |
| Lehti: | International Economic Review
2001 : AUG, VOL. 42:3, p. 781-799 |
| Asiasana: | Direct taxation Indirect taxation Value added tax |
| Kieli: | eng |
| Tiivistelmä: | The article studies the optimal direct/indirect tax mix problem when individuals differ in several unobservable characteristics (productivity and endowments). It presents general expressions for the optimal commodity tax rates and provides that contrary to Atkinson and Stiglitz's result, differential commodity taxation remains a useful instrument of tax policy even if preferences are separable between labour and produced goods. |
SCIMA