Consumption Taxation as an Additional Burden on Labour Income
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- Nico Pestel & Eric Sommer, 2013.
"Shifting Taxes from Labor to Consumption: Efficient, but Regressive?,"
SOEPpapers on Multidisciplinary Panel Data Research
624, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Pestel, Nico & Sommer, Eric, 2013. "Shifting Taxes from Labor to Consumption: Efficient, but Regressive?," IZA Discussion Papers 7804, Institute for the Study of Labor (IZA).
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NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2011-11-07 (Accounting & Auditing)
- NEP-ALL-2011-11-07 (All new papers)
- NEP-LAB-2011-11-07 (Labour Economics)
- NEP-PUB-2011-11-07 (Public Finance)
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