A Haig-Simons-Tiebout Comprehensive Income Tax
Argues that if we wish to have a comprehensive income tax, and if the Tiebout model is a reasonable approximation of the structure of local government, then the implicit income from the local public capital stock must be included in the tax base
Year of publication: |
1991
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Authors: | Hulten, Charles R. ; Schwab, Robert M. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 44.1991, 1, p. 67-78
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
Saved in favorites
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