Is the Haig-Simons standard dead? : the uneasy case for a comprehensive income tax
Year of publication: |
June 2018
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Authors: | Alm, James |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 71.2018, 2, p. 379-398
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Subject: | broad-based | low-taxation | comprehensive income | Haig-Simons standard | optimal taxation | tax reform | Einkommensteuer | Income tax | Steuerreform | Tax reform | Optimale Besteuerung | Optimal taxation | Theorie | Theory |
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