Imposition du travail, du capital et de la consommation: l’apport de taux implicites à l’analyse des évolutions de politique fiscale

Christian Valenduc

Reflets et perspectives de la vie économique, 2019, vol. LVII, issue 1, 173-207

Abstract: H2, H24, H25

Keywords: tax policy; effective tax rate; implicit tax rate; tax shifting (search for similar items in EconPapers)
Date: 2019
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