VALUE-ADDED TAX AND THE THEORY OF TAX INCIDENCE

被引：8

作者：

BHATIA, KB

机构：

来源：

关键词：

D O I：

10.1016/0047-2727(82)90043-3

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：203 / 223

页数：21

共 22 条

[1]

AARON H, 1968, NATL TAX J, V21, P162

[2]

AARON HJ, 1982, VALUE ADDED TAX LESS

[3]

ALLEN RGD, 1969, MATH ANAL EC

[4]

BATRA RN, 1974, STUDIES PURE THEORY

BHATIA, KB .

[6]

BHATIA KB, 1980, FACTOR TAXES COMMODI

[7]

CNOSSEN S, 1981, DUTCH EXPERIENCE VAL

[8]

DRESCH S, 1977, SUBSTITUTING VALUE A

[9] INDIRECT TAXES AND RELATIVE PRICES [J].

FRIEDLAENDER, AF .

[10] THE INCIDENCE OF THE CORPORATION INCOME-TAX [J].

HARBERGER, AC .