VALUE-ADDED TAX AND THE THEORY OF TAX INCIDENCE

被引：8

作者：

BHATIA, KB

机构：

来源：

关键词：

D O I：

10.1016/0047-2727(82)90043-3

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：203 / 223

页数：21

共 50 条

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[2] VALUE-ADDED TAX - CASE FOR - VALUE-ADDED TAX - CASE AGAINST
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[7] THEORY OF VALUE-ADDED TAX .1. COMPARISON OF TAX BASES
OAKLAND, WH
[J]. NATIONAL TAX JOURNAL, 1967, 20 (02) : 119 - 136
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Pascual Arzoz, Pedro
[J]. HACIENDA PUBLICA ESPANOLA-REVIEW OF PUBLIC ECONOMICS, 2011, (199): : 9 - 52
[9] Specific inputs, value-added, and production linkages in tax-incidence theory
Bhatia, KB
[J]. PUBLIC FINANCE REVIEW, 2001, 29 (06): : 461 - 486
[10] VALUE-ADDED TAX AND VETERINARIAN
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[J]. VETERINARY RECORD, 1972, 91 (05) : 117 - &