Tax Deductions and the Cost of Labour Taxation. An application to company car taxation
Benoît Laine and
Alex Van Steenbergen
Reflets et perspectives de la vie économique, 2017, vol. LVI, issue 2, 121-137
Abstract:
H21, H23, H24, R41
Keywords: efficiency; optimal taxation; externalities; redistributive effects; personal income tax and subsidies; transportation: demand; supply and congestion (search for similar items in EconPapers)
Date: 2017
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