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Should Capital Income be Subject to Consumption-Based Taxation?

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  • George R. Zodrow

    (James A. Baker III Institute for Public Policy Rice University)

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Paper provided by Oxford University Centre for Business Taxation in its series Working Papers with number 0715.

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Date of creation: 2007
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Handle: RePEc:btx:wpaper:0715

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References

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Cited by:
  1. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer, vol. 13(2), pages 269-294, May.
  2. John W. Diamond & George R. Zodrow, 2007. "Economic Effects of A Personal Capital Income Tax Add-on to a Consumption Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0715, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  3. Michael Sattinger, 2010. "Income Tax Incidence with Positive Population Growth," Discussion Papers 10-04, University at Albany, SUNY, Department of Economics.
  4. Athiphat Muthitacharoen & George R. Zodrow, 2008. "The Efficiency Costs of Local Property Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0815, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  5. Charles E. McLure & George R. Zodrow, 2007. "Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0716, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  6. Zodrow, George R. & Diamond, John W., 2013. "Dynamic Overlapping Generations Computable General Equilibrium Models and the Analysis of Tax Policy: The Diamond–Zodrow Model," Handbook of Computable General Equilibrium Modeling, Elsevier.
  7. M. Ziliotti & D. Benedetti, 2011. "IL CONSUMO COME MISURA DELLA BASE IMPONIBILE. Recenti applicazioni nel sistema tributario italiano," Economics Department Working Papers 2011-EP01, Department of Economics, Parma University (Italy).

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