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Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?
Finke, Katharina, (2014)
Welfare effects of tax policy change when there are choice restrictions on labour supply
Jia, Zhiyang, (2021)
Can taxes help ensure a fair globalization?
Adjognon, Guigonan Serge, (2019)
Tax reform and strong substitutes
Hatta, Tatsuo, (1986)
A decomposition of the Harberger expression for tax incidence
Hatta, Tatsuo, (1982)
Tax reform and strong substituts