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Towards a theory of the direct-indirect tax mix
Boadway, Robin W., (1992)
An analysis of direct and indirect taxation : a re-ordering of some basic concepts in tax-theory
Babilot, George, (1990)
Note on direct versus indirect taxation
Yang, Cheng-chen, (1993)
Redistribution with unobservable bequests : a case for taxing capital income
Boadway, Robin W., (2000)