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Endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax
Akai, Nobuo; Ogawa, Hikaru; Ogawa, Yoshitomo - In: International Tax and Public Finance 18 (2011) 5, pp. 495-506
Persistent link: https://www.econbiz.de/10009327431
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The optimal commodity tax structure in a four-good model
Ogawa, Yoshitomo - In: International Tax and Public Finance 14 (2007) 6, pp. 657-671
Persistent link: https://www.econbiz.de/10005809882