The choice between income and consumption taxes: a primer
It has now been nearly three decades since the publication of two important volumes that laid out many of the details of how one might implement a progressive consumption tax (Institute for Fiscal Studies, 1978; U.S. Treasury, 1977). Over the years since, many contributions have analyzed the mechani...
Gespeichert in:
1. Verfasser: | |
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Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Cambridge, Mass.
National Bureau of Economic Research
2006
|
Schriftenreihe: | Working paper series / National Bureau of Economic Research
12307 |
Online-Zugang: | Volltext |
Zusammenfassung: | It has now been nearly three decades since the publication of two important volumes that laid out many of the details of how one might implement a progressive consumption tax (Institute for Fiscal Studies, 1978; U.S. Treasury, 1977). Over the years since, many contributions have analyzed the mechanics of the different variants of consumption taxation, the potential efficiency and distributional effects of their adoption, the issues of administration and transition from the current tax system, and the problems relating to certain types of transactions. But much of what we モknowヤ is not part of the general policy discussion and there are important issues that the literature has recognized but still not resolved. The aim of this paper is to lay out the key economic issues involved in deciding whether and how to adopt a consumption tax and to discuss what theory and evidence have told us and could tell us about these issues. |
Beschreibung: | Literaturverz. S. 40 - 42 |
Beschreibung: | 43 S. 22 cm |
Internformat
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Datensatz im Suchindex
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spelling | Auerbach, Alan J. 1951- Verfasser (DE-588)124566537 aut The choice between income and consumption taxes a primer Alan J. Auerbach Cambridge, Mass. National Bureau of Economic Research 2006 43 S. 22 cm txt rdacontent n rdamedia nc rdacarrier Working paper series / National Bureau of Economic Research 12307 Literaturverz. S. 40 - 42 It has now been nearly three decades since the publication of two important volumes that laid out many of the details of how one might implement a progressive consumption tax (Institute for Fiscal Studies, 1978; U.S. Treasury, 1977). Over the years since, many contributions have analyzed the mechanics of the different variants of consumption taxation, the potential efficiency and distributional effects of their adoption, the issues of administration and transition from the current tax system, and the problems relating to certain types of transactions. But much of what we モknowヤ is not part of the general policy discussion and there are important issues that the literature has recognized but still not resolved. The aim of this paper is to lay out the key economic issues involved in deciding whether and how to adopt a consumption tax and to discuss what theory and evidence have told us and could tell us about these issues. Erscheint auch als Online-Ausgabe National Bureau of Economic Research <Cambridge, Mass.> NBER working paper series 12307 (DE-604)BV002801238 12307 http://papers.nber.org/papers/w12307.pdf kostenfrei Volltext |
spellingShingle | Auerbach, Alan J. 1951- The choice between income and consumption taxes a primer |
title | The choice between income and consumption taxes a primer |
title_auth | The choice between income and consumption taxes a primer |
title_exact_search | The choice between income and consumption taxes a primer |
title_exact_search_txtP | The choice between income and consumption taxes a primer |
title_full | The choice between income and consumption taxes a primer Alan J. Auerbach |
title_fullStr | The choice between income and consumption taxes a primer Alan J. Auerbach |
title_full_unstemmed | The choice between income and consumption taxes a primer Alan J. Auerbach |
title_short | The choice between income and consumption taxes |
title_sort | the choice between income and consumption taxes a primer |
title_sub | a primer |
url | http://papers.nber.org/papers/w12307.pdf |
volume_link | (DE-604)BV002801238 |
work_keys_str_mv | AT auerbachalanj thechoicebetweenincomeandconsumptiontaxesaprimer |