Substituting a value-added tax for the corporate income tax first-round analysis

Bibliographic Details
Main Author:	Dresch, Stephen P.
Other Authors:	Lin, An-loh, Stout, David K.
Format:	Book
Language:	English
Published:	Cambridge, Mass. Ballinger Pub. 1977.
Series:	Fiscal studies National Bureau of Economic Research 15
Subjects:	Value-added tax. Corporations > Taxation. Income distribution. Prices.