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The concepts of taxable consumption and the deductibility of expenses under an ideal personal income tax base
Edgar, Timothy - In: Tax conversations : a guide to the key issues in the …, (pp. 293-363). 1997
Persistent link: https://www.econbiz.de/10001301033
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The expenditure tax and savings incentives : design matters
Kelly, William A. - In: Growth and change : a journal of urban and regional policy 18 (1987) 1, pp. 32-43
Persistent link: https://www.econbiz.de/10001021164
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Die zinsbereinigte Einkommen- und Gewinnsteuer : ökonomische Analyse eines aktuellen Reformvorschlages
Lammersen, Lothar - 1999
Persistent link: https://www.econbiz.de/10001416484
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Einkommen oder Konsum als Steuerbasis?
Schreiber, Ulrich; Stellpflug, Thomas - In: Wirtschaftswissenschaftliches Studium : WiSt ; … 28 (1999) 4, pp. 186-192
Persistent link: https://www.econbiz.de/10001390584
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R. M. Haig: pioneer advocate of expenditure taxation?
Wildasin, David E. - In: Journal of economic literature 28 (1990) 2, pp. 649-654
Persistent link: https://www.econbiz.de/10001091343
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Expenditure taxes, income taxes, and time-inconsistency
Rogers, Carol Ann - In: Journal of public economics 2 (1987), pp. 215-230
Persistent link: https://www.econbiz.de/10001043873
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Konsumorientierte Reform der Unternehmensbesteuerung
Kaiser, Monika - 1992
Persistent link: https://www.econbiz.de/10013357893
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The superiority of the income tax over the expenditure tax
Goode, Richard B. - 1978
Persistent link: https://www.econbiz.de/10000729081
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Replacing the UK income tax with a progressive consumption tax
Hutton, John; Kenç, Turalay - 1994
Persistent link: https://www.econbiz.de/10000147751
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Konsumorientierte Neuordnung des Steuersystems
Rose, Manfred (ed.); Albrecht, Peter (contributor) - 1991
Persistent link: https://www.econbiz.de/10000087949