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On the design and reform of capital-gains taxation

Auerbach, Alan J. - In: The American economic review 82 (1992) 2, pp. 263-267

Persistent link: https://www.econbiz.de/10001123369

A new measure of horizontal equity

Auerbach, Alan J.; Hassett, Kevin A. - In: The American economic review 92 (2002) 4, pp. 1116-1125

Persistent link: https://www.econbiz.de/10001712115

Capital-fains realizations of the rich and sophisticated

Auerbach, Alan J.; Siegel, Jonathan M. - In: The American economic review 90 (2000) 2, pp. 276-282

Persistent link: https://www.econbiz.de/10001502677

Retrospective capital gains taxation

Auerbach, Alan J. - In: The American economic review 81 (1991) 1, pp. 167-178

Persistent link: https://www.econbiz.de/10001104509

The future of fundamental tax reform

Auerbach, Alan J. - In: The American economic review 87 (1997) 2, pp. 143-146

Persistent link: https://www.econbiz.de/10001222090

Generalized cash flow taxation

Auerbach, Alan J.; Bradford, David F. - 2001

We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cash flow tax, having many...

Persistent link: https://www.econbiz.de/10011398020