Yang, Chin- Wei; JR, Dwight B. Means; Moody, George E. - In: Public Finance Review 21 (1993) 4, pp. 355-377
This study provides a model for tax policy decision makers to maximize total tax revenue subject to typical external constraints. The model can then be used to analyze the trade-offs among property types (constituents) that are available. It verifies that due to inconsistent aggregation it is...