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...
| Autor principal: | |
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| Formato: | Periódico |
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
1992.
|
| coleção: | IMF Working Papers; Working Paper ;
No. 1992/015 |
| Assuntos: | |
| Acesso em linha: | Full text available on IMF |