Grandfather rules and the theory of optimal tax reform

Authors
George R. Zodrow
Citation
George R. Zodrow, Grandfather rules and the theory of optimal tax reform, Journal of public economics, 49(02), 1992, pp. 163
Journal title
Journal of public economics → ACNP
ISSN journal
00472727
Volume
49
Issue
02
Year of publication
1992
Database
ICR
SICI code
0047-2727(1992)49:02<163:GRATTO>2.0.ZU;2-G