Income or consumption taxes?
Year of publication: |
2009
|
---|---|
Authors: | Auerbach, Alan J. |
Published in: |
Tax reform in the 21st Century : a volume in memory of Richard Musgrave. - Alphen aan den Rijn [u. a.] : Kluwer, ISBN 978-90-411-2829-4. - 2009, p. 147-165
|
Subject: | Einkommensteuer | Income tax | Verbrauchsteuer | Excise tax | Optimale Besteuerung | Optimal taxation | Rationalität | Rationality |
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