Taxing consumption in a global economy / / Harry Grubert and T. Scott Newlon

• Autore: Grubert Harry
• Pubblicazione: Washington, D.C., : AEI Press, c1997
• Descrizione fisica: 1 online resource (vi, 53 pages)
• Soggetto topico: Taxation of articles of consumption - United States; Taxation - United States
• Altri autori: NewlonTimothy Scott
• Note generali: Bibliographic Level Mode of Issuance: Monograph
• Nota di bibliografia: Includes bibliographical references (p. 49-52).
• Nota di contenuto: Intro -- Contents -- Foreword -- 1 Introduction -- 2 Key Features of the Plans -- 3 Effects on Multinational Business -- 4 Net Capital Flows, Interest Rates, and the Capital Stock -- 5 Simplicity and Compliance Issues -- 6 Transition Incidence -- 7 Reaction of Other Countries -- 8 Conclusions -- Notes -- Bibliography -- About the Authors.
• Sommario/riassunto: This study examines recent fundamental tax reform proposals that would replace the US income tax system with one based on consumption. The two main variants on a consumption tax, destination basis and origin basis, are examined and placed in an open economy context.
• Titolo autorizzato: Taxing consumption in a global economy
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910818800303321
• Lo trovi qui: Univ. Federico II
• Serie: AEI studies on tax reform.