00312 a2200109 4500001001000000005001700010008004100027245002100068100001800089773007800107999001700185ART_1162020260410161858.0260409a 10aOptimal Taxation1 aSandmo, Agnar0 tJournal of public economicsg- Vol. 6, NÂș 1/2 (jul./ago. 1976)wREV11485 c25674d25674