Consumption taxes in a life-cycle framework : are sin taxes regressive?
Year of publication: |
1995
|
---|---|
Authors: | Lyon, Andrew B. |
Other Persons: | Schwab, Robert M. (contributor) |
Published in: |
The review of economics and statistics. - Cambridge, Mass. : MIT Press, ISSN 0034-6535, ZDB-ID 207962-8. - Vol. 77.1995, 3, p. 389-406
|
Subject: | Verbrauchsteuer | Excise tax | Steuerwirkung | Tax effects | USA | United States | 1968-1987 |
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