Commodity taxation and social welfare : the generalized Ramsey rule
Year of publication: |
2002
|
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Authors: | Coady, David P. ; Drèze, Jean |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 9.2002, 3, p. 295-316
|
Subject: | Verbrauchsteuer | Excise tax | Optimale Besteuerung | Optimal taxation | Steuerinzidenz | Tax incidence | Theorie | Theory |
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