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A positive theory of tax reform
Ilzetzki, Ethan, (2015)
Corporate tax increases and shareholder-level capital income tax neutrality in Japan : an analysis of fundamental reforms using effective tax rates
Uemura, Toshiyuki, (2023)
Welfare effects of changing commodity tax rates toward uniformity
Hatta, Tatsuo, (1986)
Why not set tariffs uniformly rather than optimally
Hatta, Tatsuo, (1994)
Hatta, Tatsuo, (2003)