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Taxing consumption in a global economy / Harry Grubert and T. Scott Newlon.
- Format:
- Book
- Author/Creator:
- Grubert, Harry.
- Series:
- AEI studies on tax reform.
- AEI studies on tax reform
- Language:
- English
- Subjects (All):
- Taxation of articles of consumption--United States.
- Taxation of articles of consumption.
- Taxation--United States.
- Taxation.
- Physical Description:
- 1 online resource (vi, 53 pages).
- Place of Publication:
- Washington, D.C. : AEI Press, c1997.
- Language Note:
- English
- Summary:
- This study examines recent fundamental tax reform proposals that would replace the US income tax system with one based on consumption. The two main variants on a consumption tax, destination basis and origin basis, are examined and placed in an open economy context.
- Contents:
- Intro
- Contents
- Foreword
- 1 Introduction
- 2 Key Features of the Plans
- 3 Effects on Multinational Business
- 4 Net Capital Flows, Interest Rates, and the Capital Stock
- 5 Simplicity and Compliance Issues
- 6 Transition Incidence
- 7 Reaction of Other Countries
- 8 Conclusions
- Notes
- Bibliography
- About the Authors.
- Notes:
- Bibliographic Level Mode of Issuance: Monograph
- Includes bibliographical references (p. 49-52).
- OCLC:
- 922978717
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