IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v44y1991i1p67-78.html
   My bibliography  Save this article

A Haig-Simons-Tiebout Comprehensive Income Tax

Author

Listed:
  • 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;National Tax Journal, vol. 44(1), pages 67-78, March.
  • Handle: RePEc:ntj:journl:v:44:y:1991:i:1:p:67-78
    as

    Download full text from publisher

    File URL: https://www.ntanet.org/NTJ/44/1/ntj-v44n01p67-78-haig-simons-tiebout-comprehensive.pdf
    Download Restriction: Access to most recent volumes (current and past two years) is restricted to subscribers and members of the National Tax Association.

    File URL: https://www.ntanet.org/NTJ/44/1/ntj-v44n01p67-78-haig-simons-tiebout-comprehensive.html
    Download Restriction: Access to most recent volumes (current and past two years) is restricted to subscribers and members of the National Tax Association.

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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. Peter Fortune, 1996. "Tax-exempt bonds really do subsidize municipal capital!," Working Papers 96-9, Federal Reserve Bank of Boston.
    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.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:44:y:1991:i:1:p:67-78. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sally Sztrecska). General contact details of provider: https://www.ntanet.org/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.