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Direct Taxation? — or Indirect Taxation?
1964Once again we shall find here that while the terms of our respective Constitutions may shape the methods of judicial reasoning, they do not necessarily dictate the solutions reached; where the economic requirements of a federal system indicate a common solution of a common problem, the courts of each of the systems studied here can generally arrive at ...
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The Bell Journal of Economics and Management Science, 1971
Students of the regulated industries often assume that regulation is designed either to approximate the results of competition or to protect the regulated firms from competition. But neither view explains adequately a number of important phenomena of regulation and regulated industries.
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Students of the regulated industries often assume that regulation is designed either to approximate the results of competition or to protect the regulated firms from competition. But neither view explains adequately a number of important phenomena of regulation and regulated industries.
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Journal of Political Economy, 1978
Applied tax incidence studies have concluded that the burden of the entire tax system is approximately proportional to income, a conclusion that depends critically on the assumption that sales and excise taxes are regressive. This paper shows that sales and excise taxes are progressive elements in the tax system when analyzed in a general-equilibrium ...
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Applied tax incidence studies have concluded that the burden of the entire tax system is approximately proportional to income, a conclusion that depends critically on the assumption that sales and excise taxes are regressive. This paper shows that sales and excise taxes are progressive elements in the tax system when analyzed in a general-equilibrium ...
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