The base for direct taxation /
The traditional starting place for a study of tax reform is a definition of an ideal tax base, which is then adjusted in light of additional issues. After arguing briefly that this is not a good starting place, the essay reviews the optimal taxation literature inferences for tax base policy, focusin...
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Format: | Book |
Language: | English |
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Cambridge, MA :
Massachusetts Institute of Technology, Dept. of Economics,
[2008]
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Series: | Working paper (Massachusetts Institute of Technology. Department of Economics) ;
no. 08-11 |
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Internet
This item is not available through BorrowDirect. Please contact your institution’s interlibrary loan office for further assistance.Massachusetts Institute of Technology
Call Number: |
HB31.M415 no.08-11 |
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