Choice of tax base revisited : cash flow vs. prepayment approaches to consumption taxation
Syed M. Ahsan; Panagiotis Tsigaris
| Year of publication: |
2003
|
|---|---|
| Authors: | Ahsan, Syed M. ; Tsigaris, Panagiotis Demetrios |
| Published in: |
Steuerpolitik : von der Theorie zur Praxis ; Festschrift für Manfred Rose ; mit 55 Tabellen. - Berlin : Springer, ISBN 3-540-40365-5. - 2003, p. 237-295
|
| Subject: | prepayment | Konsumorientierte Besteuerung | Consumption-based taxation | Besteuerungsverfahren | Taxation procedure | Cash-Flow-Steuer | Cash-flow tax | Konsumtheorie | Consumption theory | Sparen | Savings | Intertemporale Entscheidung | Intertemporal choice | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001827054