Generalized Cash Flow Taxation
收藏NBER2001-02-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w8122
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资源简介：
We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cash flow tax, having many of
提供机构：
美国国家经济研究局
创建时间：
2001-02-01
