Measuring tax distortions with neutrality-based effective tax rates
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11846-007-0012-8.pdf
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3. Biørn E (1984) Inflation, depreciation and the neutrality of the corporate income tax. Scand J Econ 86:214–228
4. Boadway RW, Bruce N (1984) A general proposition on the design of a neutral business tax. J Public Econ 24:231–239
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