Targeting, cascading, and indirect tax design
"This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targeted spending measures better serve their interests. It then explores the welfar...
| Основен автор: | Keen, Michael, (Author) |
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| Автор-организации: | International Monetary Fund. Fiscal Affairs Department. |
| Формат: | Електронен |
| Език: | English |
| Публикувано: |
[Washington, D.C.] :
International Monetary Fund,
℗♭2013.
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| Серия: |
IMF working paper ;
WP/13/57. |
| Предмети: | |
| Онлайн достъп: |
http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=561211 |
| Онлайн достъп от Библиотека ”Паница” на Американския университет в България: |
http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=561211 |
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| Провери в Paniza Library, AUBG | Сигнатура: |
HG3881.5.I58 W67 No. 13/57eb |
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