How should commodities be taxed? : market structure, product heterogeneity and the optimal structure of commodity taxes
Year of publication: |
1983
|
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Authors: | Kay, J. A. ; Keen, M. J. |
Published in: |
European economic review : EER. - Amsterdam : Elsevier, ISSN 0014-2921, ZDB-ID 207969-0. - Vol. 23.1983, 3, p. 339-358
|
Subject: | Steuertheorie | Umsatzsteuer | Verbrauchsteuer |
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