On the undesirability of commodity taxation even when income taxation is not optimal
By: Louis Kaplow
Series: Discussion paper -- no. 470; Discussion paper (John M. Olin Center for Law, Economics, and Business) -- no. 470
Publisher: Harvard Law School
Published: 2004
Place of publication: Cambridge, MA
Language: eng
Number of pages: 18
Subjects: Indirect taxation; Mathematical models; Income tax
Notes: "03/2004."

Discussion papers published since September 1997 are available for downloading free of charge from the Olin Center web site.

Includes bibliographical references (p. 17-18).