Theory and Policy : A Commenton Dixit andon Current Tax Theory /

In a recent paper Professor Dixit criticized the argument that when collection lags characterize tax systems, recourse to inflationary finance should be minimized. He argued that, in such case, rather than minimizing recourse to inflationary finance, the rates of the commodity taxes should be adjust...

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Κύριος συγγραφέας: Tanzi, Vito
Μορφή: Επιστημονικό περιοδικό
Γλώσσα:English
Έκδοση: Washington, D.C. : International Monetary Fund, 1992.
Σειρά:IMF Working Papers; Working Paper ; No. 1992/015
Θέματα:
Διαθέσιμο Online:Full text available on IMF