@article{Guesnerie1977, title = {On the direction of tax reform}, author = {Roger Guesnerie}, journal = {Journal of Public Economics}, month = {Apr}, number = {2}, pages = {179--202}, url = {http://www.sciencedirect.com/science/article/B6V76-45DN0KB-8G/1/cc2ccf359718d8143e97ebed4c76eae6}, volume = {7}, year = {1977}, biburl = {http://www.bibsonomy.org/bibtex/2f3873477e6f704d1918b43e54c30f748/smicha}, keywords = {imported } }