Consumption tax policy and the taxation of capital income
Auteur :
Batina, Raymond G. / Ihori, Toshihiro
Éditeur :
Oxford University Press
ISBN :
9780198297901
Date de publication :
29 juin 2000
Dimensions :
24,2 x 16,3 x 2,2 cm
Poids :
622 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
This text introduces the literature on consumption tax policy and income tax, theories and models of taxation and growth, and taxation in open economies. It summarizes the main arguments for and against consumption taxation and complicates models to study tax issues such as bequeathing behaviour.