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Distributional implications of a consumption tax
- Author / Creator
- Available as
- Online
- Physical
Details
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- Creator
- William M. Gentry and R. Glenn Hubbard
- Format
- Books
- Language
- English
- Publication
-
- Washington, D.C. : The AEI Press, [1997]
- ©1997
- Series
- Physical Details
-
- vi, 81 pages ; 22 cm
- ISBNs
- 9780844770703, 0844770701
- OCLC
- ocm36672185
- "American Enterprise Institute for Public Policy Research"--Cover.
- Includes bibliographical references (pages 77-80).
- 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