Consumption Taxes: Some Fundamental Transition Issues
收藏NBER1995-10-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w5290
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资源简介:
A number of tax reform plans under discussion in the United States would replace the existing hybrid income-based system with a consumption-based system. In this paper I use uniform (single-rate) consumption and income taxes: (a) to explain how the problem of taxing 'old savings' or 'old capital'
提供机构:
美国国家经济研究局
创建时间:
1995-10-01



