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Corporate tax increases and shareholder-level capital income tax neutrality in Japan : an analysis of fundamental reforms using effective tax rates
Uemura, Toshiyuki, (2023)
A positive theory of tax reform
Ilzetzki, Ethan, (2015)
Why not set tariffs uniformly rather than optimally
Hatta, Tatsuo, (1994)
Welfare effects of changing commodity tax rates toward uniformity
Hatta, Tatsuo, (1986)
For basic rules of optimal commodity taxation
Hatta, Tatsuo, (1993)