The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems
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Other versions of this item:
- Fuest, Clemens & Huber, Bernd, 2005. "The effect of income shifting on the efficiency properties of consumption-tax systems," Munich Reprints in Economics 20332, University of Munich, Department of Economics.
More about this item
Keywordsconsumption taxation; income shifting; tax policy;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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