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Direct Versus Indirect Taxation : The Design of the Tax Structure Revisited

Bibliographic reference Cremer, Helmuth ; Pestieau, Pierre ; Rochet, Jean-Charles. Direct Versus Indirect Taxation : The Design of the Tax Structure Revisited. In: International Economic Review, Vol. 42, no.3, p. 781-800 (August 2001)
Permanent URL http://hdl.handle.net/2078.1/141832