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Subjects
Income tax, Spendings tax, TaxationPlaces
United StatesEdition | Availability |
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1
Distributional implications of a consumption tax
1997, The AEI Press
in English
0844770701 9780844770703
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Book Details
Table of Contents
1. Introduction
2. Comparison of uniform pure income and consumption taxes
3. Consequences of shifting the tax base from income to consumption
4. Elimination of the differential taxation of capital inocme
5. Consequences of eliminating differential capital taxation
6. Role of household portfolio composition
7. Distributional implications of tax reform
8. Conclusions
Appendix: effects of fundamental tax reform on asset prices.
Edition Notes
Includes bibliographical references (p. 77-80).
"American Enterprise Institute for Public Policy Research"--Cover.
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