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Optimal taxation and the direct versus indirect tax controversy.
- Source :
- Canadian Journal of Economics; Nov77, Vol. 10 Issue 4, p590, 17p, 1 Chart
- Publication Year :
- 1977
-
Abstract
- Examines public finance literature on direct and indirect taxation, and their relations with the optimal tax theory. Definition of the types of taxation; Efficiency of the types of taxation; Impact of direct and indirect taxation on redistribution.
- Subjects :
- DIRECT taxation
INDIRECT taxation
DISTRIBUTION (Economic theory)
Subjects
Details
- Language :
- English
- ISSN :
- 00084085
- Volume :
- 10
- Issue :
- 4
- Database :
- Complementary Index
- Journal :
- Canadian Journal of Economics
- Publication Type :
- Academic Journal
- Accession number :
- 6124313
- Full Text :
- https://doi.org/10.2307/134292