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Volumn 64, Issue 1, 2005, Pages 245-256

Commente on John B. Shoven and John Whalley, "Irving Fisher's spendings (consumption) tax in retrospect"

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EID: 17044376308     PISSN: 00029246     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1536-7150.2005.00362.x     Document Type: Article
Times cited : (3)

References (17)
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    • Adams, T.S.1
  • 2
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    • A consumption-type or cash-flow personal income tax
    • Andrews, William D. (1974). "A Consumption-Type or Cash-Flow Personal Income Tax." Harvard Law Review 87: 1113.
    • (1974) Harvard Law Review , vol.87 , pp. 1113
    • Andrews, W.D.1
  • 4
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    • How should we measure distribution
    • Barthold, Thomas A. (1993). "How Should We Measure Distribution." National Tax Journal 46: 29.
    • (1993) National Tax Journal , vol.46 , pp. 29
    • Barthold, T.A.1
  • 7
    • 0346811030 scopus 로고
    • Life under a personal consumption tax: Some thoughts on working, saving and consuming in Nunn-Domenici's tax world
    • Ginsburg, Martin D. (1995). "Life Under a Personal Consumption Tax: Some Thoughts on Working, Saving and Consuming in Nunn-Domenici's Tax World." National Tax Journal 48: 585.
    • (1995) National Tax Journal , vol.48 , pp. 585
    • Ginsburg, M.D.1
  • 8
    • 0346772986 scopus 로고
    • Implementing a progressive consumption tax
    • Graetz, Michael J. (1979). "Implementing a Progressive Consumption Tax." Harvard Law Review 92: 1575.
    • (1979) Harvard Law Review , vol.92 , pp. 1575
    • Graetz, M.J.1
  • 10
    • 17044405729 scopus 로고    scopus 로고
    • 100 million unnecessary returns: A fresh start for the U.S. tax system
    • _. (2002). "100 Million Unnecessary Returns: A Fresh Start for the U.S. Tax System." Yale Law Journal 112: 261.
    • (2002) Yale Law Journal , vol.112 , pp. 261
  • 13
    • 17044401196 scopus 로고    scopus 로고
    • The tax system in industrialized countries: An overview
    • February 25
    • Messere, Ken (1999). "The Tax System in Industrialized Countries: An Overview." Tax Notes International February 25.
    • (1999) Tax Notes International
    • Messere, K.1
  • 14
    • 17044430470 scopus 로고
    • Internal revenue hearings before the committee on finance of the U.S. Senate - The proposed revenue Act of 1921, 67th Cong., 1st Session, May 9-27 1921
    • Reams, Jr., D. Bernard. Ed. (1979). "Internal Revenue Hearings Before the Committee on Finance of the U.S. Senate - The Proposed Revenue Act of 1921, 67th Cong., 1st Session, May 9-27 1921." In United States Revenue Acts: 1909-1950, The Laws, Legislative Histories and Administrative Documents, Vol. 1.
    • (1979) United States Revenue Acts: 1909-1950, the Laws, Legislative Histories and Administrative Documents , vol.1
    • Reams Jr., D.B.1
  • 15
    • 84902750983 scopus 로고
    • High tax rate: Inequity and immorality?
    • Smith, Dan Throop. (1968). "High Tax Rate: Inequity and Immorality?" Florida Law Review 20: 451, 452.
    • (1968) Florida Law Review , vol.20 , pp. 451
    • Smith, D.T.1
  • 16
    • 17044438487 scopus 로고    scopus 로고
    • Regarding Henry
    • 30 January, col. 3
    • Stein, Herbert. (1996). "Regarding Henry..." Wall Street Journal 30 January: A-18, col. 3
    • (1996) Wall Street Journal
    • Stein, H.1
  • 17
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    • The proposal for an unlimited savings allowance
    • Warren, Alvin C., Jr. (1995). "The Proposal for an Unlimited Savings Allowance." Tax Notes August 28: 1103.
    • (1995) Tax Notes , Issue.AUGUST 28 , pp. 1103
    • Warren Jr., A.C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.