Administrative advantages of the individual tax prepayment approach to the direct taxation of consumption
Charles E. McLure, Jr. and George R. Zodrow
| Year of publication: |
1990
|
|---|---|
| Authors: | McLure, Charles E. |
| Other Persons: | Zodrow, George R. (contributor) |
| Published in: |
Proceedings of the International Congress on Taxing Consumption : held at Heidelberg, June 28 - 30, 1989. - Berlin : Springer, ISBN 978-3-642-75793-8. - 1990, p. 335-389
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| Subject: | Finanzverwaltung | Fiscal administration | Direkte Besteuerung | Direct taxation | Einkommensteuer | Income tax | Verbrauchsteuer | Excise tax | USA | United States | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section |
| Language: | English |
| Notes: | Kommentar S. 382 - 385 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001279263