Where the Tax Reform Debate Should Start

This article contends that there are points of overlap between the ideal conservative tax system, which would be consumption-based, and the ideal liberal system, which would be based on a Haig-Simons tax base. Full integration of the corporate and individual income taxes is one such area of agreement. Therefore, this is where tax reform should start

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Year of publication:	2013
Authors:	Bartlett, Bruce
Publisher:	[2013]: [S.l.] : SSRN
Subject:	Steuerreform \| Tax reform \| Australien \| Australia

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Extent:	1 Online-Ressource (3 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, Vol. 138, No. 11, 2013 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 18, 2013 erstellt
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013083782