OPTIMAL TAXATION AND DIRECT VERSUS INDIRECT TAX CONTROVERSY

被引：55

作者：

ATKINSON, AB ^{[1
]}

机构：

[1] UCL, LONDON WC1E 6BT, ENGLAND

来源：

CANADIAN JOURNAL OF ECONOMICS-REVUE CANADIENNE D ECONOMIQUE | 1977年 / 10卷 / 04期

关键词：

D O I：

10.2307/134292

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：590 / 606

页数：17

共 35 条

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[3]

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[4]

CARTER KLM, 1966, ROYAL COMMISSION TAX

[5]

DALTON H, 1954, PRINCIPLES PUBLIC FI

[6] PIECEMEAL POLICY IN THEORY OF 2ND BEST [J].

DAVIS, OA ;

WHINSTON, AB .

[7]

Diamond P.A., 1975, J PUBLIC ECON, V4, P335

[8]

DIAMOND PA, 1971, AM ECON REV, V61, P261

[9]

DIAMOND PA, 1971, AM ECON REV, V61, P8

[10]

DUE J, 1973, GOVERNMENT FINANCE