Policy evaluation methods in tax research – new evidence and interpretations
In this article I briefly describe the main questions related to the design of a tax system and introduce policy evaluation methods that can help us to learn about the effects of different taxes on different outcomes. Then I consider what various responses mean in terms of agents’ behavior and give...
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| Format: | Article |
| Language: | English |
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Sciendo
2014-05-01
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| Series: | Nordic Tax Journal |
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| Online Access: | http://www.degruyter.com/view/j/ntaxj.2014.1.issue-1/ntaxj-2014-0004/ntaxj-2014-0004.xml?format=INT |