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Capital levies and transition to a consumption tax
Kaplow, Louis - 2006
Persistent link: https://www.econbiz.de/10003330694
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How globalization affects tax design
Hines, James R.; Summers, Lawrence Henry - In: Tax policy and the economy 23 (2009), pp. 123-157
Persistent link: https://www.econbiz.de/10003866973
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Fundamental tax reform : issues, choices, and implications ; [Conference on Is it Time for Fundamental Tax Reform?: The Known, the Unknown, and the Unknowable held at the James A....
Diamond, John W. (ed.); Zodrow, George R. (contributor) - 2008
Persistent link: https://www.econbiz.de/10003460627
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Value added tax and excises
Crawford, Ian; Keen, Michael; Smith, Stephen - In: Dimensions of tax design : the Mirrlees review, (pp. 275-422). 2010
Persistent link: https://www.econbiz.de/10003997298
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The design of capital income taxation : reflections on the Mirrlees review
Keuschnigg, Christian - 2011
This commentary reflects on the recommendations of the Mirrlees Review on tax reform with a special focus on capital income taxation. Regarding the alternatives of moving to a consumption based tax system, the commentary discusses the relative merits of choosing an ACE system (allowance for...
Persistent link: https://www.econbiz.de/10009242150
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The design of capital income taxation : reflections on the Mirrlees review
Keuschnigg, Christian - 2011
Persistent link: https://www.econbiz.de/10009306954
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How should commodities be taxed? : a counter-argument to the recommendation in the Mirrlees Review
Bastani, Spencer; Blomquist, Nils Sören; Pirttilä, Jukka - In: Oxford economic papers 67 (2015) 2, pp. 455-478
Persistent link: https://www.econbiz.de/10011346182
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Swedish taxation since 1862 : an overview
Henrekson, Magnus; Stenkula, Mikael - 2015
This paper examines the development of taxation in Sweden from 1862 to 2013. The examination covers six key aspects of the Swedish tax system: the taxation of labor income, capital income, consumption, inheritance and gift, wealth and real estate. The importance of these taxes varied greatly...
Persistent link: https://www.econbiz.de/10010459612
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How globalization affects tax design
Hines, James R.; Summers, Lawrence Henry - 2009
Persistent link: https://www.econbiz.de/10003801121
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Capital levies and transition to a consumption tax
Kaplow, Louis - In: Institutional foundations of public finance : economic …, (pp. 112-146). 2008
Persistent link: https://www.econbiz.de/10003804293