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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| Формат: | Журнал |
| Язык: | English |
| Опубликовано: |
Washington, D.C. :
International Monetary Fund,
1992.
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| Серии: | IMF Working Papers; Working Paper ;
No. 1992/015 |
| Предметы: | |
| Online-ссылка: | Full text available on IMF |