학술저널
Requirement of a Time-invariant Tax Rate for Neutral Taxation in Theory and Practice
- 서울대학교 경제연구소
- 경제논집
- 경제논집 22권 3호
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1983.09313 - 328 (15 pages)
- 2
Ⅰ. Introduction
Ⅱ. Concept of Neutral Taxation and Different Schemes
Ⅲ. Tax Neutrality under Inflation
Ⅳ. Implementation of Neutral Tax Schemes
Ⅴ. Summary and Conclusions
References
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