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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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Life cycle consumption and labour supply under progressive taxation
Ahmad, Eatzaz - 1993
Persistent link: https://www.econbiz.de/10000880759
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The role of tax-deductible saving in the transition from a progressive income tax to a progressive consumption tax
Daly, Michael John - In: Public finance 43 (1988) 3, pp. 349-372
Persistent link: https://www.econbiz.de/10001060854
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Consumption taxes and economic efficiency in a stochastic OLG economy
Nishiyama, Shinichi; Smetters, Kent A. - 2003
Persistent link: https://www.econbiz.de/10001737118
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The revenue responsiveness of consumption taxes
Creedy, John; Gemmell, Norman - In: The economic record : er 78 (2002), pp. 187-194
Persistent link: https://www.econbiz.de/10001834123
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The revenue responsiveness of income and consumption taxes in the UK
Creedy, John; Gemmell, Norman - In: The Manchester School 71 (2003) 6, pp. 641-658
Persistent link: https://www.econbiz.de/10001839450
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The built-in flexibility of income and consumption taxes in New Zealand
Creedy, John; Gemmell, Norman - In: Australian economic papers 43 (2004) 4, pp. 459-474
Persistent link: https://www.econbiz.de/10002493048
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Indirect taxes for redistribution : should necessity goods be favored?
Boadway, Robin W.; Pestieau, Pierre - 2011
Persistent link: https://www.econbiz.de/10009504864
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The choice between income and consumption taxes : a primer
Auerbach, Alan J. - In: Institutional foundations of public finance : economic …, (pp. 13-46). 2008
Persistent link: https://www.econbiz.de/10003804283
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Indirect taxes for redistribution : should necessity goods be favored?
Boadway, Robin W.; Pestieau, Pierre - 2011
Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using...
Persistent link: https://www.econbiz.de/10009387245