Abstract
In this paper we define the concept of tax-dependent preferences and discuss some of its implications for the proposed switch fron direct to indirect taxes.
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Wiegard, W. (1984). Besteuerungsabhängige Präferenzen und Umbau Des Steuersystems Nach Dem Kriterium der Merklichkeit. In: Bös, D., Rose, M., Seidl, C. (eds) Beiträge zur neueren Steuertheorie. Studies in Contemporary Economics, vol 7. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-85738-6_2
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DOI: https://doi.org/10.1007/978-3-642-85738-6_2
Publisher Name: Springer, Berlin, Heidelberg
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