Tax incidence when individuals are time-inconsistent : the case of cigarette excise taxes
Year of publication: |
2004
|
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Authors: | Gruber, Jonathan ; Krőszegi, Botond |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 88.2004, 9/10, p. 1959-1987
|
Subject: | Spezielle Verbrauchsteuer | Specific excise tax | Tabaksteuer | Tobacco tax | Steuerinzidenz | Tax incidence | Theorie | Theory |
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