1.
Dahal MK. Built-in Flexibility and Sensitivity of the Tax Yields in Nepal’s Tax System: A Case of Negative Elasticity of Land Tax. Economic Journal of Nepal [Internet]. 1984 Jun. 30 [cited 2026 Jan. 14];7(2):1-31. Available from: https://www.nepjol.info/index.php/EJON/article/view/66323