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  3. American Economic Review
  4. May 2006
  5. Putting Firms into Optimal Tax Theory

American Economic Review

ISSN 0002-8282 (Print) | ISSN 1944-7981 (Online)

Putting Firms into Optimal Tax Theory

  • Wojciech Kopczuk
  • Joel Slemrod
American Economic Review
vol. 96, no. 2, May 2006
(pp. 130–134)
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Citation

Kopczuk, Wojciech, and Joel Slemrod. 2006. "Putting Firms into Optimal Tax Theory." American Economic Review, 96 (2): 130–134. DOI: 10.1257/000282806777212585

JEL Classification

  • H21 Taxation and Subsidies: Efficiency; Optimal Taxation
  • H25 Business Taxes and Subsidies including sales and value-added (VAT)