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Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency

  • Naito, Hisahiro

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File URL: http://www.sciencedirect.com/science/article/B6V76-3VM0P4Y-1/2/00b0d43365bae5386ddd16801747a25c
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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 71 (1999)
Issue (Month): 2 (February)
Pages: 165-188

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Handle: RePEc:eee:pubeco:v:71:y:1999:i:2:p:165-188
Contact details of provider: Web page: http://www.elsevier.com/locate/inca/505578

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  1. 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.
  2. Joseph E. Stiglitz, 1981. "Self-Selection and Pareto Efficient Taxation," NBER Working Papers 0632, National Bureau of Economic Research, Inc.
  3. Arnold C. Harberger, 1962. "The Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 70, pages 215.
  4. Feldstein, Martin, 1973. "On the optimal progressivity of the income tax," Journal of Public Economics, Elsevier, vol. 2(4), pages 357-376.
  5. Naito, H., 1996. "Tariffs and Production Subsidies as Devices to Relax the Incentive Problem of a Progressive Income Tax System," Working Papers 391, Research Seminar in International Economics, University of Michigan.
  6. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
  7. Robin Boadway & Michael Keen, 1991. "Public Goods, Self-Selection and Optimal Income Taxation," Working Papers 828, Queen's University, Department of Economics.
  8. Razin, Assaf & Sadka, Efraim, 1991. "International tax competition and gains from tax harmonization," Economics Letters, Elsevier, vol. 37(1), pages 69-76, September.
  9. Gordon, Roger H, 1986. "Taxation of Investment and Savings in a World Economy," American Economic Review, American Economic Association, vol. 76(5), pages 1086-1102, December.
  10. Christiansen, Vidar, 1984. "Which commodity taxes should supplement the income tax?," Journal of Public Economics, Elsevier, vol. 24(2), pages 195-220, July.
  11. Stern, Nicholas, 1982. "Optimum taxation with errors in administration," Journal of Public Economics, Elsevier, vol. 17(2), pages 181-211, March.
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