Castanheira, Micael; Valenduc, Christian - In: Reflets et perspectives de la vie économique XLV (2006) 3, pp. 19-37
Tax systems are generally assessed through their ability to achieve efficiency and equity goals. The question raised in this article is why and how some of these systems can get created and/or stay and place without achieving any of these goals. The approach used is in the tradition of the...