Specific versus ad valorem taxation and externalities
Year of publication: |
2002
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Authors: | Pirttilä, Jukka |
Published in: |
Journal of economics. - Wien [u.a.] : Springer, ISSN 0931-8658, ZDB-ID 635037-9. - Vol. 76.2002, 2, p. 177-187
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Subject: | Spezielle Verbrauchsteuer | Specific excise tax | Umsatzsteuer | Sales tax | Unvollkommener Wettbewerb | Imperfect competition | Externer Effekt | Externalities | Optimale Besteuerung | Optimal taxation | Theorie | Theory |
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