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THE OPTIMAL EXEMPTION:
MORELAND, KEMPER W.
National Tax Journal. 45 (1992) 4 - p. 421-431 , 1992
Link:
https://www.jstor.org/stable/41788982
RT Journal T1
THE OPTIMAL EXEMPTION
UL https://suche.suub.uni-bremen.de/peid=jstor-41788982&Exemplar=1&LAN=DE A1 MORELAND, KEMPER W. PB National Tax Association YR 1992 SN 0028-0283 SN 1944-7477 K1 Political science K1 Government K1 Governance K1 Taxation K1 Taxes K1 Income taxes K1 Taxation theories K1 Optimal taxation K1 Tax benefits K1 Tax exemptions K1 Proportional taxes K1 Tax rates K1 Economics K1 Microeconomics K1 Economic utility K1 Utility functions K1 Behavioral sciences K1 Sociology K1 Human societies K1 Social welfare K1 Negative income taxes K1 Business K1 Business operations K1 Commerce K1 Financial transactions K1 Payments K1 Payment methods K1 Electronic payments K1 Economic disciplines K1 Socioeconomics K1 Welfare economics K1 Welfare losses JF National Tax Journal VO 45 IS 4 SP 421 OP 431 LK http://dx.doi.org/https://www.jstor.org/stable/41788982 DO https://www.jstor.org/stable/41788982 SF ELIB - SuUB Bremen
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