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A Haig-Simons-Tiebout Comprehensive Income Tax

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  • Hulten, Charles R.
  • Schwab, Robert M.

Abstract

Argues that if we wish to have a comprehensive income tax, and if the Tiebout model is a reasonable approximation of the structure of local government, then the implicit income from the local public capital stock must be included in the tax base

Suggested Citation

  • Hulten, Charles R. & Schwab, Robert M., 1991. "A Haig-Simons-Tiebout Comprehensive Income Tax," National Tax Journal, National Tax Association, vol. 44(1), pages 67-78, March.
  • Handle: RePEc:ntj:journl:v:44:y:1991:i:1:p:67-78
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    File URL: https://www.ntanet.org/NTJ/44/1/ntj-v44n01p67-78-haig-simons-tiebout-comprehensive.html
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    References listed on IDEAS

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    1. Bird, Richard M., 1987. "A new look at indirect taxation in developing countries," World Development, Elsevier, vol. 15(9), pages 1151-1161, September.
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    Cited by:

    1. Peter Fortune, 1995. "Debt capacity, tax exemption, and the municipal cost of capital: a reassessment of the new view," Working Papers 95-8, Federal Reserve Bank of Boston.
    2. Fuhrer, Jeffrey C., 1997. "Towards a compact, empirically-verified rational expectations model for monetary policy analysis," Carnegie-Rochester Conference Series on Public Policy, Elsevier, pages 197-230.
    3. Hulten, Charles R. & Schwab, Robert M., 1997. "A fiscal federalism approach to infrastructure policy," Regional Science and Urban Economics, Elsevier, vol. 27(2), pages 139-159, April.

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