Martinez-Vazquez, Jorge; Vulovic, Violeta; Liu, Yongzheng - International Center for Public Policy, Andrew Young … - 2009
One of the oldest questions in the theory and practice of taxation is that of the appropriate mix of direct and … academic circles, regarding the virtues and defects of those two forms of taxation. In this paper we provide an overview of the … gone behind the alleged superiority of one form of taxation or the other, the determinants that appear to be behind the …