Open AccessTwo Reasons for not using Commodity Taxation in the Presence of an Optimal Income Tax
Author(s) -
Xavier Ruiz del Portal
Publication year - 2020
Publication title -
hacienda pública española/hacienda pública española
Language(s) - English
Resource type - Journals
eISSN - 2386-4176
pISSN - 0210-1173
DOI - 10.7866/hpe-rpe.20.1.1
Subject(s) - economics , commodity , public economics , income tax , international taxation , microeconomics , tax reform , market economy