IL CONSUMO COME MISURA DELLA BASE IMPONIBILE. Recenti applicazioni nel sistema tributario italiano
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|Date of creation:||2011|
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Web page: http://economia.unipr.it/de
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- Santos, Marcelo Rodrigues dos & Pereira, Thiago Neves, 2010. "Moving to a Consumption-Based Tax System: A Quantitative Assessment for Brazil," Revista Brasileira de Economia - RBE, FGV/EPGE - Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil), vol. 64(2), June.
- George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
- Peter Birch Sørensen, 2007. "Can Capital Income Taxes Survive? And Should They?," CESifo Economic Studies, CESifo, vol. 53(2), pages 172-228, June.
- Syed M. Ahsan & Panagiotis Tsigaris, 2003. "Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation," CESifo Working Paper Series 983, CESifo Group Munich.
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