Direct versus indirect taxation : the design of the tax structure revisited
Year of publication: |
2001
|
---|---|
Authors: | Cremer, Helmuth ; Pestieau, Pierre ; Rochet, Jean-Charles |
Published in: |
International economic review. - Hoboken, NJ : Wiley-Blackwell, ISSN 0020-6598, ZDB-ID 209871-4. - Vol. 42.2001, 3, p. 781-799
|
Subject: | Direkte Besteuerung | Direct taxation | Indirekte Besteuerung | Indirect taxation | Steuersystem | Tax system | Theorie | Theory |
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