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Income versus consumption tax baselines for tax expenditures
Carroll, Robert J.; Joulfaian, David; Mackie, James B. - In: National tax journal 64 (2011) 2, pp. 491-510
Persistent link: https://www.econbiz.de/10009558022
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Choosing between an income tax and a wealth transfer tax
Joulfaian, David - In: National tax journal 54 (2001) 3, pp. 629-643
Persistent link: https://www.econbiz.de/10001620918
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Choosing between an estate tax and a basis carryover regime : evidence from 2010
Gordon, Robert N.; Joulfaian, David; Poterba, James M. - In: National tax journal 69 (2016) 4, pp. 981-1002
Persistent link: https://www.econbiz.de/10011620386