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Consumption and Cash-Flow Taxes in an InternationalSetting

Auerbach, Alan J.; Devereux, Michael P. - London School of Economics and Political Science - 2010

cash-flow tax on asource basis creates welfare-impairing distortions to production and consumption, butis incident on the … owners of domestic production who may be non-resident. By contrast,a destination-based cash-flow tax does not distort …

Persistent link: https://www.econbiz.de/10009347517

Steam as a General Purpose Technology: A Growth Accounting Perspective

Crafts, Nicholas F. R. - London School of Economics and Political Science - 2003

In recent years there has been an upsurge of interest among growth economists in General Purpose Technologies (GPTs). A GPT can be defined as "a technology that initially has much scope for improvement and evntually comes to be widely used, to have many uses, and to have many Hicksian and...

Persistent link: https://www.econbiz.de/10005870597

Journal of accounting research

Institute of Professional Accounting <Chicago, Ill.>; … - Malden, Mass. [u.a.] : Blackwell - 1.1963 -

Persistent link: https://www.econbiz.de/10004138777

Journal of accounting research

Institute of Professional Accounting, Chicago, Ill.; … - Malden, Mass. [u.a.] : Blackwell; 1963-2002: Chicago, … - 1.1963 -

Persistent link: https://www.econbiz.de/10008380467

Journal of accounting research

University of Chicago / Institute of Professional Accounting; … - Hoboken, NJ : Wiley Blackwell; 1963-2002: Chicago, Ill. …; … - 1.1963 -

Persistent link: https://www.econbiz.de/10000356977