Taxation
收藏NBER2006-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w12061
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资源简介：
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation -- notably, raising revenue, redistributing income, and correcting externalities -- and the mapping between these functions and various forms
提供机构：
美国国家经济研究局
创建时间：
2006-03-01
