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Previous	OP 276/1998/3/4-9 Income tax rates and the public's attitude toward government in the United States	OP 276/1999/1/2-1 The optimal tax mix reconsidered	OP 276/1999/1/2-2 On the estimation and the updating of the hidden economy estimates and their implications for government expenditure	OP 276/1999/1/2-3 Incidence of consumption tax and tax treatment of elderly care expenditures	OP 276/1999/1/2-4 Imperfect competition and the shifting of output and input in vertically- related markets	OP 276/1999/1/2-5 Optimal commodity taxation in the presence of income taxes	OP 276/XLII/3 Renta : Redistribución	Next

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Biblioteca del Instituto de Estudios Fiscales

Incidence of consumption tax and tax treatment of elderly care expenditures Masatoshi Yoshida, Takeshi Kenmochi