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A Consumption-Type or Cash Flow Personal Income Tax · Study

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ArticleA Consumption-Type or Cash Flow Personal Income Tax

Unknown author1974

Article1974

A Consumption-Type or Cash Flow Personal Income Tax

Unknown author

198 citations·0/0 files stored·Harvard Law Review

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Economic and Fiscal Studies Taxation and Legal Issues Corporate Taxation and Avoidance

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2017Destination-Based Cash Flow Taxation 2005The Superiority of an Ideal Consumption Tax Over an Ideal Income Tax 2016Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1978The effects of the capital gains tax on the selling and switching of common stock 1994The Political Liberal Case Against the Estate Tax 2000The tax treatment of funded pensions 2008Taxation of outbound direct investment: economic principles and tax policy considerations 2006The Choice Between Income and Consumption Taxes: A Primer

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Year1974

Typearticle

Published1974-04-01

VenueHarvard Law Review

ISSN-L0017-811X

Languageen

Citations198

Files0 public / 0

ShelfEconomic and Fiscal Studies

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doi10.2307/1340076

openalex_workW20436367

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