IS AN EXPENDITURE TAX FEASIBLE?
AN EXPENDITURE tax is a direct tax on individuals or family units measured by personal consumption expenditure over a given period of time. It has been praised by economists as a potentially useful tool for encouraging saving and achieving other goals of fiscal policy. However, the conclusion appear...
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| Veröffentlicht in: | National tax journal 1970-09, Vol.23 (3), p.237-253 |
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| container_title | National tax journal |
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| creator | KELLEY, PATRICK L. |
| description | AN EXPENDITURE tax is a direct tax on individuals or family units measured by personal consumption expenditure over a given period of time. It has been praised by economists as a potentially useful tool for encouraging saving and achieving other goals of fiscal policy. However, the conclusion appears to have become widely accepted... |
| doi_str_mv | 10.1086/NTJ41791720 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0028-0283 |
| ispartof | National tax journal, 1970-09, Vol.23 (3), p.237-253 |
| issn | 0028-0283 1944-7477 |
| language | eng |
| recordid | cdi_uchicagopress_journals_NTJ41791720 |
| source | Jstor Complete Legacy; PAIS Index; Alma/SFX Local Collection; Periodicals Index Online; EBSCOhost Business Source Complete |
| subjects | Administrative expenses Asset income Cash Consumption Consumption taxes Cost control Developing countries Direct taxes Expenditures Income taxes LDCs Spending tax Tax base Tax evasion Tax returns Taxable income Taxation Taxpaying Wealth |
| title | IS AN EXPENDITURE TAX FEASIBLE? |
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