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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Bibliographic Details
Main Author: Banks, James
Corporate Author: Massachusetts Institute of Technology Department of Economics
Other Authors: Diamond, Peter A
Format: Book
Language:English
Published: Cambridge, MA : Massachusetts Institute of Technology, Dept. of Economics, [2008]
Series:Working paper (Massachusetts Institute of Technology. Department of Economics) ; no. 08-11
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Massachusetts Institute of Technology

Holdings details from Massachusetts Institute of Technology
Call Number: HB31.M415 no.08-11