Taxpayer anticipation, changing tax rates, and the choice of tax base
Year of publication: |
1985
|
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Authors: | Nellor, David C. L. |
Published in: |
Public finance. - The Hague : Foundation Journal Public Finance, ISSN 0033-3476, ZDB-ID 212821-4. - Vol. 40.1985, 2, p. 247-262
|
Subject: | Besteuerungsverfahren | Taxation procedure | Einkommensteuer | Income tax | Verbrauchsteuer | Excise tax |
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