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The consumption tax and the saving elasticity
Seidman, Laurence S.; Lewis, Kenneth A. - In: National tax journal 52 (1999) 1, pp. 67-78
Persistent link: https://www.econbiz.de/10001371309
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The impact of converting to a consumption tax when saving propensities vary : an empirical analysis
Lewis, Kenneth A. - In: International tax and public finance 5 (1998) 4, pp. 499-503
Persistent link: https://www.econbiz.de/10001252063
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Transitional protection during conversion to a personal consumption tax
Lewis, Kenneth A.; Seidman, Laurence S. - In: Public finance review : PFR 28 (2000) 2, pp. 99-119
Persistent link: https://www.econbiz.de/10001472648