Theory of Marginal Effective Tax Rate: Concept and Methodology . Economic Journal of Nepal, [S. l.], v. 25, n. 1, p. 1–17, 2025. DOI: 10.3126/ejon.v25i1.73041. Disponível em: https://www.nepjol.info/index.php/EJON/article/view/73041. Acesso em: 9 jul. 2026.