The inefficiency of the poll tax
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- Peck, Richard M., 1989. "Taxation, risk, and returns to scale," Journal of Public Economics, Elsevier, vol. 40(3), pages 319-330, December.
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- Smart, Michael, 1999.
"A simple proof of the efficiency of the poll tax,"
Journal of Public Economics, Elsevier, vol. 71(3), pages 459-465, March.
- Michael Smart, 1998. "A simple proof of the efficiency of the poll tax," Working Papers msmart-98-02, University of Toronto, Department of Economics.
- Boyer, M.M., 1998. "Poll Subsidy and Excise Tax," Ecole des Hautes Etudes Commerciales de Montreal- 98-13, Ecole des Hautes Etudes Commerciales de Montreal-Chaire de gestion des risques..
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