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The Resource Heidelberg Congress on Taxing Consumption : proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28-30, 1989

Heidelberg Congress on Taxing Consumption : proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28-30, 1989

Label
Heidelberg Congress on Taxing Consumption : proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28-30, 1989
Title
Heidelberg Congress on Taxing Consumption : proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28-30, 1989
Contributor
Subject
Summary
The volume contains papers dealing with the pros and cons of consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects
Geographic coverage
International
Language note
German
http://library.link/vocab/relatedWorkOrContributorName
Rose, M
http://library.link/vocab/subjectName
consumption tax
Label
Heidelberg Congress on Taxing Consumption : proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28-30, 1989
Instantiates
Publication
Contents
  • The superiority of a consumption-based tax system
  • Rose, M.
  • ; p. 3-28
  • On choosing the correct tax base : a historical perspective
  • Musgrave, R.A.
  • ; p. 29-42
  • The short and long run welfare effects of implementing a practical system for consumption taxation
  • Broadway, R.
  • ; p. 45-84
  • Consumption and income taxation : horizontal equity and life cycle issues
  • Kay, J. (John)
  • ; p. 85-115
  • Taxation of income, consumption, and wages in an open economy
  • Sorensen, P.B.
  • ; p. 117-145
  • On the specification of simulation models for evaluating income and consumption taxes
  • Ballard, C.L.
  • ; p. 147-188
  • Taxing consumption from a public choice and constitutional point of view
  • Brennan, G.
  • Buchanan, J.M.
  • ; p. 191-226
  • Public choice and the consumption tax
  • Mueller, D.C.
  • ; p. 227-246
  • Fiscal principle, fiscal politics, and consumption taxation
  • Wagner, R.E.
  • ; p. 247-269
  • Legal aspects of taxing consumption
  • Lang, J.
  • ; p. 273-332
  • Administrative aspects of a consumption-based tax system
  • McLure, C.E.
  • Zodrow, G.R.
  • ; p. 335-389
  • Alternate roads to consumption taxation - administration versus tax structure
  • Aaron, H.J.
  • ; p. 391-405
  • Administration problems of an expenditure tax
  • Seidl, C.
  • ; p. 407-449
  • International coordination problems of substituting consumption for income taxation
  • Musgrave, P.B.
  • ; p. 453-489
  • Problems of international tax coordination under alternative consumption tax regimes
  • Krause-Junk, G.
  • ; p. 491-512
  • Do international tax relations impede a shift towards expenditure taxation?
  • Genser, B.
  • ; p. 513-538
Extent
541 p.
Isbn
9783540527282
Label
Heidelberg Congress on Taxing Consumption : proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28-30, 1989
Publication
Contents
  • The superiority of a consumption-based tax system
  • Rose, M.
  • ; p. 3-28
  • On choosing the correct tax base : a historical perspective
  • Musgrave, R.A.
  • ; p. 29-42
  • The short and long run welfare effects of implementing a practical system for consumption taxation
  • Broadway, R.
  • ; p. 45-84
  • Consumption and income taxation : horizontal equity and life cycle issues
  • Kay, J. (John)
  • ; p. 85-115
  • Taxation of income, consumption, and wages in an open economy
  • Sorensen, P.B.
  • ; p. 117-145
  • On the specification of simulation models for evaluating income and consumption taxes
  • Ballard, C.L.
  • ; p. 147-188
  • Taxing consumption from a public choice and constitutional point of view
  • Brennan, G.
  • Buchanan, J.M.
  • ; p. 191-226
  • Public choice and the consumption tax
  • Mueller, D.C.
  • ; p. 227-246
  • Fiscal principle, fiscal politics, and consumption taxation
  • Wagner, R.E.
  • ; p. 247-269
  • Legal aspects of taxing consumption
  • Lang, J.
  • ; p. 273-332
  • Administrative aspects of a consumption-based tax system
  • McLure, C.E.
  • Zodrow, G.R.
  • ; p. 335-389
  • Alternate roads to consumption taxation - administration versus tax structure
  • Aaron, H.J.
  • ; p. 391-405
  • Administration problems of an expenditure tax
  • Seidl, C.
  • ; p. 407-449
  • International coordination problems of substituting consumption for income taxation
  • Musgrave, P.B.
  • ; p. 453-489
  • Problems of international tax coordination under alternative consumption tax regimes
  • Krause-Junk, G.
  • ; p. 491-512
  • Do international tax relations impede a shift towards expenditure taxation?
  • Genser, B.
  • ; p. 513-538
Extent
541 p.
Isbn
9783540527282

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