Distributional implications of a consumption tax
著者
書誌事項
Distributional implications of a consumption tax
（AEI studies on tax reform）
The AEI Press, c1997
- pbk.
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注記
"American Enterprise Institute for Public Policy Research"--Cover
Includes bibliographical references (p. 77-80)
収録内容
- 1. Introduction
- 2. Comparison of uniform pure income and consumption taxes
- 3. Consequences of shifting the tax base from income to consumption
- 4. Elimination of the differential taxation of capital inocme
- 5. Consequences of eliminating differential capital taxation
- 6. Role of household portfolio composition
- 7. Distributional implications of tax reform
- 8. Conclusions
- Appendix: effects of fundamental tax reform on asset prices
内容説明・目次
内容説明
Because wealthier households receive a larger portion of their income in the forms treated similarly by income and consumption taxes, the authors of this work argue, a consumption tax is more progressive than would be suggested by assuming that a consumption tax exempts all parts of capital income.
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