Smith, Rodney T.

The legal and illegal markets for taxed goods : pure theory and an application to state government taxation of distilled spirits / Rodney T. Smith - 58 pages : graphs ; 28 cm - The Rand paper series ; P-5639 . - Rand paper series ; P-5639 .

Includes bibliographical references

Hadiah


Taxation of articles of consumption.
Liquors--Taxation
Tax evasion.
Trade regulation.