THE EFFECT UPON THE RATE OF PRIVATE SAVINGS OF A CHANGE FROM A PERSONAL INCOME TAX TO A PERSONAL EXPENDITURE TAX

THE EFFECT UPON THE RATE OF PRIVATE SAVINGS OF A CHANGE FROM A PERSONAL INCOME TAX TO A PERSONAL EXPENDITURE TAX

SINCE the publication of Kaldor's An Expendittrre Tax there has been considerable discussion of whether a country could increase its rate of personal savings by changing from a personal income tax to an expenditure tax. An important contribution to this discussion was made by A. R. Prest in a.....

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Veröffentlicht in:National tax journal 1961-03, Vol.14 (1), p.98-103
1. Verfasser: WILLEMSEN, MICHAEL A.
Format: Artikel
Sprache:eng
Schlagworte:
Consumer spending
Consumption
Consumption taxes
Disposable income
Expenditures
Income redistribution
Income taxes
Interest income
Keynesian theory
Personal income
Personal income taxes
Propensity to consume
Savings rates
Tax benefits
Tax brackets
Tax rates
Taxable income
Taxpayers
Taxpaying
Writers
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Beschreibung
Zusammenfassung:SINCE the publication of Kaldor's An Expendittrre Tax there has been considerable discussion of whether a country could increase its rate of personal savings by changing from a personal income tax to an expenditure tax. An important contribution to this discussion was made by A. R. Prest in a...
ISSN:0028-0283
1944-7477
DOI:10.1086/NTJ41790834