Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency
Hisahiro Naito
| Year of publication: |
1999
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|---|---|
| Authors: | Naitō, Hisahiro |
| Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 71.1999, 2, p. 165-188
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| Subject: | Verbrauchsteuer | Excise tax | Einkommensteuer | Income tax | Optimale Besteuerung | Optimal taxation | Steuertheorie | Theory of taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001256190