An overview of the saving and consumption patterns of households
likely the effect will bear any systematic relationship to the usual standards by which we judge tax distributions . ... To start with , I focus on the cases where there is only a business tax , with no deduction of wages or interest ...
The authors summarize the main arguments for and against consumption taxation, present the main theoretical and empirical results of the technical literature, and finally, extend the literature in a number...
Mikesell, John L. 1997. Is the retail sales tax really inferior to a value-added ... Mintz, Jack M. 1996. The thorny problem of implementing new consumption ... Nguyen, Elena L. 2011. The international investment position of the United ...
Understanding the tax reform debate background, criteria, & questions
Accessibly written and organized in a clear, question-and-answer format, the book describes the intricacies of the modern tax system in an easy-to-grasp manner.
IF, WHEN YOU SAY "CONSUMPTION TAX , " YOU MEAN . . . by Ernest S. Christian, Jr. and Cliff Massa III Much has been said and written about consumption taxes in the United States, but mostly in a theoretical context.
This handbook offers a critical overview of both fundamental topics in consumer psychology and those that are of prominence in the contemporary marketplace, beginning with an examination of individual psychology and broadening to topics ...
Auerbach , Alan J. , and Laurence J. Kotlikoff . 1987. Dynamic Fiscal Policy . Cambridge : Cambridge University Press . Bernheim , B. Douglas . 1996. Rethinking Saving Incentives . Department of Economics Working Paper , Stanford ...
Consumption Taxes: Promises & Problems