How Different Are Income and Consumption Taxes?

American Economic Review

Volumn 87, Issue 2, 1997, Pages 138-142

  Hubbard, R Glenn ^a  

^a Columbia University ^*  (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0343340270     PISSN: 00028282     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Review

References (14)

1. Alliance USA. "Description and Explanation of the Unlimited Savings Allowance Income Tax System." Tax Notes, 10 March 1995, 66, pp. 1483-1575.
2. American Law Institute, Federal Income Tax Project. Reporter's study draft, integration of the individual and corporate income taxes. Philadelphia, PA: American Law Institute, 1992.
3. Auerbach, Alan J. "Tax Reform, Capital Allocation, Efficiency, and Growth," in Henry J. Aaron and William G. Gale, eds., Economic effects of fundamental tax reform. Washington, DC: Brookings Institution, 1996, pp. 29-82.
4. Auerbach, Alan J. and Kotlikoff, Laurence J. Dynamic fiscal policy. Cambridge: Cambridge University Press, 1987.
5. Brady, Nicholas F. "Remarks Presented at the Graduate School of Business, Columbia University." Unpublished manuscript, 10 December 1992.
6. Engen, Eric M. and Gale, William G. "The Effect of Fundamental Tax Reform on Saving," in Henry J. Aaron and William G. Gale, eds., Economic effects of fundamental tax reform. Washington, DC: Brookings Institution, 1996, pp. 83-121.
7. Gentry, William M. and Hubbard, R. Glenn. "Distributional Implications of Introducing a Broad-Based Consumption Tax," in James M. Poterba, ed., Tax policy and the economy, Vol. 11. Cambridge, MA: MIT Press, 1997 (forthcoming).
8. Hall, Robert E. and Rabushka, Alvin. Low tax, simple tax, flat tax. New York: McGraw-Hill, 1983.
9. _. The flat tax, 2nd Ed. Stanford, CA: Hoover Institution Press, 1995.
10. Hassett, Kevin A. and Hubbard, R. Glenn. "Tax Policy and Investment," in Alan J. Auerbach, ed., Fiscal policy: lessons from economic research. Cambridge, MA: MIT Press, 1997 (forthcoming).
11. Hubbard, R. Glenn and Judd, Kenneth L. "Social Security and Individual Welfare: Precautionary Saving, Borrowing Constraints, and the Payroll Tax." American Economic Review, September 1987, 77(4), pp. 630-46.
12. Hubbard, R. Glenn; Skinner, Jonathan and Zeldes, Stephen P. "Precautionary Saving and Social Insurance." Journal of Political Economy, April 1995, 103(2), pp. 360-99.
13. Jorgenson, Dale W. "The Economic Impact of Fundamental Tax Reform," in Michael J. Boskin, ed., Frontiers of tax reform. Stanford, CA: Hoover Institution Press, 1996, pp. 181-96.
14. U.S. Department of the Treasury. Integration of the individual and corporate tax systems: taxing business income once. Washington, DC: U.S. Government Printing Office, 1992.