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Substituting consumption-based direct taxation for income taxes as the international norm
McLure, Charles E. - In: National tax journal 45 (1992) 2, pp. 145-154
Persistent link: https://www.econbiz.de/10001130866
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Konsum oder Einkommen als Bemessungsgrundlagen direkter Steuern?
Schwinger, Reiner - In: Steuer und Wirtschaft : StuW ; Zeitschrift für die … 71 (1994) 1, pp. 39-50
Persistent link: https://www.econbiz.de/10001157051
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Consumption-based direct taxes : a guided tour of the amusement park
McLure, Charles E.; Zodrow, George R. - In: FinanzArchiv : European journal of public finance 63 (2007) 2, pp. 285-307
Persistent link: https://www.econbiz.de/10003510711
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The limited role of the personal income tax in developing countries
Bird, Richard M.; Zolt, Eric M. - In: Journal of Asian economics 16 (2005) 6, pp. 928-946
Persistent link: https://www.econbiz.de/10003231210
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Taxing consumption and other sins
Hines, James R. - In: The journal of economic perspectives : EP ; a journal … 21 (2007) 1, pp. 49-68
Persistent link: https://www.econbiz.de/10003443859
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Aplikacija direktnog oporezivanja potrošnje u Hrvatskoj
Blažić, Helena - In: Ekonomija : časopis za ekonomsku teoriju i politiku 1 (1995) 8, pp. 473-497
Persistent link: https://www.econbiz.de/10001211834
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L'impôt direct sur la consommation : une utopie pour toujours
Spahn, Paul Bernd - In: Revue française de finances publiques : RFFP (1990), pp. 85-101
Persistent link: https://www.econbiz.de/10001085925
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Uncertainty, optimal taxation and the direct versus indirect tax controversy
Cremer, Helmuth - In: The economic journal : the journal of the Royal … 105 (1995) 432, pp. 1165-1179
Persistent link: https://www.econbiz.de/10001185683
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Beyond the personal income tax : direct taxation without representation in colonial Africa
Ward, Daisy - In: Journal of historical political economy : JHPE 3 (2023) 4, pp. 555-575
Persistent link: https://www.econbiz.de/10014514487
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The principles of tax law equality in the context of direct taxation
Jarczok-Guzy, Magdalena - In: Journal of economics & management 30 (2017) 4, pp. 70-84
Persistent link: https://www.econbiz.de/10011805315