Fuest, Clemens; Huber, Bernd - In: FinanzArchiv: Public Finance Analysis 61 (2005) 2, pp. 139-139
consumption taxation. Our analysis focuses on the role of income shifting as a drawback for consumption-tax reform. We consider a … model where taxpayers may shift income between the personal and the corporate income-tax base. In this model, a consumption …It is well known that consumption-tax systems have several advantages over existing income-tax systems, such as greater …