Batina Raymond G., Ihori Toshihiro:
Consumption Tax Policy And The Taxation Of Capital Income
Oxford University Press (United Kingdom), 2000
Hardback, 336 pages
Size: 234x156 mm
ISBN: 9780198297901
ISBN-10: 0198297904
Consumption Tax Policy And The Taxation Of Capital Income
This text introduces the literature on consumption tax policy and income tax, theories and models of taxation and growth, and taxation in open economies. It summarizes the main arguments for and against consumption taxation and complicates models to study tax issues such as bequeathing behaviour.


