Tax incidence when individuals are time-inconsistent: the case of cigarette excise taxes

Journal of Public Economics - Tập 88 - Trang 1959-1987 - 2004
Jonathan Gruber1, Botond Kőszegi2
1Department of Economics, MIT and NBER, E52-355, 50 Memorial Drive, Cambridge, MA 02142-1347, USA
2UC Berkeley, USA

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