Blar i Discussion Papers på forfatter "Revesz, John T."
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Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions
Nygård, Odd Erik; Revesz, John T. (Discussion papers;809, Working paper, 2015-05)A review of the theoretical literature on optimal indirect taxation reveals that analytical arguments in favor of uniform indirect taxation seem weak and rather unrealistic; hence determining the optimal tax structure ...