Putting Firms into Optimal Tax Theory
- (pp. 130-134)
Citation
Kopczuk, Wojciech, and Joel Slemrod. 2006. "Putting Firms into Optimal Tax Theory." American Economic Review, 96 (2): 130-134. DOI: 10.1257/000282806777212585JEL Classification
- H21 Taxation and Subsidies: Efficiency; Optimal Taxation
- H25 Business Taxes and Subsidies including sales and value-added (VAT)