The Implications for Tax Policy of Uncertainty About Labor-Supply and Savings Responses

Examines what we do and do not know about two types of behavioral responses most critical to the consumption-tax versus income tax debate. Shows how our uncertainty about the sizes of these behavioral responses can be translated into statements of uncertainly about the economic effects of a switch from an income tax to a consumption tax.

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Year of publication:	1995
Authors:	Randolph, William C. ; Rogers, Diane Lim
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 48.1995, 3, p. 429-46
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010788018