Dalamagas, Basil A.; Leventides, John; Tantos, Stefanos - In: Central European economic journal 9 (2022) 56, pp. 342-353
The present paper attempts to demonstrate that finding an appropriate trade-off between direct and indirect taxes can help smooth policy makers’ way through reconciling the contradictory notions of equity and efficiency. Our theoretical and empirical analysis is based on the assumption that...
