Heidelberg Congress on Taxing Consumption: Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28-30, 1989Manfred Rose Springer-Verlag, 1990 - 541 The volume contains papers dealing with the pros and cons of consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects. |
Spis treści
Manfred Rose | 3 |
Strategies in Favour of a Consumptionbased Tax System | 23 |
Richard A Musgrave | 29 |
Prawa autorskie | |
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Heidelberg Congress on Taxing Consumption: Proceedings of the International ... Manfred Rose Ograniczony podgląd - 2012 |
Heidelberg Congress on Taxing Consumption: Proceedings of the International ... Manfred Rose Podgląd niedostępny - 2011 |
Kluczowe wyrazy i wyrażenia
1+xc administrative approach argument assets Auerbach business tax C-tax capital accumulation capital income cash flow cohorts comprehensive income tax constraint consumer durables consumption-based tax corporation tax deduction Direct Taxation discussion dissaving domestic double taxation dynamic earnings economic effects efficiency elasticity equilibrium exempt expenditure tax fiscal foreign future consumption GEMTAP gifts and bequests horizontal equity human capital income effects income taxation increase individual intergenerational intertemporal investment ITP/R Kotlikoff labor supply labour income lifetime McLure method optimal paper Pareto Pareto optimality path period personal consumption tax personal income political present value principle problems progressive tax public choice rate of return redistribution residence saving seqq simulation steady substitution tax base tax burden tax incidence tax payments tax policy tax rate tax reform tax regime tax system taxpayers tion transfers treatment utility value-added tax wage tax wealth effect welfare economics welfare gains withholding tax