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
Resource Information
The item Heidelberg Congress on Taxing Consumption : proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28-30, 1989 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Heidelberg Congress on Taxing Consumption : proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28-30, 1989 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Extent
- 541 p.
- 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
- Isbn
- 9783540527282
- 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
- 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
- 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
- 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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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Heidelberg-Congress-on-Taxing-Consumption-/-O0lvAL04vE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Heidelberg-Congress-on-Taxing-Consumption-/-O0lvAL04vE/">Heidelberg Congress on Taxing Consumption : proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28-30, 1989</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
