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~subject:"Tax effects"
~type_genre:"Article in journal"
~person:"Metcalf, Gilbert E."
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Search: subject_exact:"Einfuhrumsatzsteuer"
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Life cycle versus annual perspectives on the incidence of a value added tax
Metcalf, Gilbert E.
- In:
Tax policy and the economy
8
(
1994
),
pp. 45-64
Persistent link: https://www.econbiz.de/10001178946
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Is a value added tax regressive? : Annual versus lifetime incidence measures
Caspersen, Erik
- In:
National tax journal
47
(
1994
)
4
,
pp. 731-746
Persistent link: https://www.econbiz.de/10001177347
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