Tax Avoidance, Horizontal Equity, and Tax Reform: A Proposed Synthesis

• 1 April 1978
• journal article
• Published by JSTOR in Southern Economic Journal
• Vol. 44  (4) , 798
• https://doi.org/10.2307/1057730

Abstract

Keywords

• TAX AVOIDANCE
• TAX REFORM
• HORIZONTAL EQUITY
• PROPOSED SYNTHESIS