What is a Tax? The Erosion of the “Latham Definition”

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@article{bd51b70e224848769852016551c2c0cf,

title = "What is a Tax? The Erosion of the “Latham Definition”",

author = "Vince Morabito and Stephen Barkoczy",

year = "1996",

language = "English",

volume = "6",

pages = "43--63",

journal = "Revenue Law Journal",

issn = "1034-7747",

publisher = "Bond University Press",

number = "1",

}