THE INCIDENCE AND EFFICIENCY COSTS OF CORPORATE-TAXATION WHEN CORPORATE AND NONCORPORATE FIRMS PRODUCE THE SAME GOOD

被引：54

作者：

GRAVELLE, JG

KOTLIKOFF, LJ

机构：

[1] BOSTON UNIV,BOSTON,MA 02215

[2] NATL BUR ECON RES,CAMBRIDGE,MA 02138

来源：

关键词：

D O I：

10.1086/261627

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：749 / 780

页数：32

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