Anderberg, Dan; Balestrino, Alessandro - In: International Tax and Public Finance 7 (2000) 4, pp. 563-584
This paper amalgamates two topical issues in the economics ofcommodity taxation: the general case for non-uniformity, andthe tax treatment of commodities that are either inputs to householdproduction or close substitutes for household produced goods.Assuming a redistributive objective and that...