Is redistribution through indirect taxes equitable?
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- Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
- Kakwani, N & Peter Lambert,, 1995. "Vertical equity and horizontal inequity: a new approach to measurement," IFS Working Papers W95/02, Institute for Fiscal Studies.
- Fleurbaey, Marc, 1995. "Equality and responsibility," European Economic Review, Elsevier, vol. 39(3-4), pages 683-689, April.