A Computational Procedure for Calculating Optimal Commodity Taxes with Illustrative Evidence from Indian Budget Data
提出一个计算最优商品税率的计算程序,并用印度预算数据演示其应用,对研究税收政策的经济学者有参考价值。
M. N. Murty, Ranjan Ray, A Computational Procedure for Calculating Optimal Commodity Taxes with Illustrative Evidence from Indian Budget Data, The Scandinavian Journal of Economics, Vol. 91, No. 4 (Dec., 1989), pp. 655-670