Distributional Implications of Introducing a Broad-Based Consumption Tax
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下载链接：
https://www.nber.org/papers/w5832
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资源简介：
As a tax base, 'consumption' is sometimes argued to be less fair than 'income' because the benefits of not taxing capital income accrue to high-income households. We argue that, despite the common perception that consumption taxation eliminates all taxes on capital income, consumption and income
提供机构：
美国国家经济研究局
创建时间：
1996-11-01
