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A Consumption-Type or Cash Flow Personal Income Tax
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Cited by

  • 2017Destination-Based Cash Flow Taxation145 cited
  • 2005The Superiority of an Ideal Consumption Tax Over an Ideal Income Tax112 cited
  • 2016Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods105 cited
  • 1978The effects of the capital gains tax on the selling and switching of common stock75 cited
  • 2008Taxation of outbound direct investment: economic principles and tax policy considerations66 cited
  • 2000The tax treatment of funded pensions66 cited
  • 1994The Political Liberal Case Against the Estate Tax66 cited
  • 2006The Choice Between Income and Consumption Taxes: A Primer58 cited
  • 2014The Use of Neutralities in International Tax Policy50 cited
  • 2019Residual Profit Allocation by Income48 cited
  • 1993Cash-Flow Tax22 cited
  • 1998THE ECONOMIC CASE FOR FOREIGN TAX CREDITS FOR CASH FLOW TAXES21 cited
  • 1987Besteuerung, Inflation und Kapitalallokation20 cited

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