The optimal commodity tax structure in a four-good model
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Volume (Year): 14 (2007)
Issue (Month): 6 (December)
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- Homburg, Stefan, 2004.
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- Tatsuo Hatta, 2004.
"A Theory of Commodity Tax Reform under Revenue Constraint,"
CIRJE-F-269, CIRJE, Faculty of Economics, University of Tokyo.
- Tatsuo Hatta, 2004. "A Theory of Commodity Tax Reform under Revenue Constraint," The Japanese Economic Review, Japanese Economic Association, vol. 55(1), pages 1-16.
- Alan J. Auerbach, 1982.
"The Theory of Excess Burden and Optimal Taxation,"
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1025, National Bureau of Economic Research, Inc.
- Hatta, Tatsuo, 1986. "Welfare effects of changing commodity tax rates toward uniformity," Journal of Public Economics, Elsevier, vol. 29(1), pages 99-112, February.
- Michael Smart, 2002. "Reforming the Direct–Indirect Tax Mix," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(2), pages 143-155, March.
- Ahmad, Ehtisham & Stern, Nicholas, 1984. "The theory of reform and indian indirect taxes," Journal of Public Economics, Elsevier, vol. 25(3), pages 259-298, December.
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