00298 a2200097 4500001001000000005001700010008004100027245003200068100002200100773007800122ART_1162420260410161858.0260409a 10aOn the theory of tax reform1 aFeldstein, Martin0 tJournal of public economicsg- Vol. 6, NÂș 1/2 (jul./ago. 1976)wREV11485