Toward a consumption tax, and beyond

American Economic Review

Volumn 94, Issue 2, 2004, Pages 161-165

  Gordon, Roger ^a   Kalambokidis, Laura ^b   Rohaly, Jeffrey ^c   Slemrod, Joel ^d  

^a UNIVERSITY OF CALIFORNIA   (United States)

^b UNIVERSITY OF MINNESOTA   (United States)

^c URBAN INSTITUTE   (United States)

^d UNIVERSITY OF MICHIGAN   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 4043117003     PISSN: 00028282     EISSN: None     Source Type: Journal    
DOI: 10.1257/0002828041302316     Document Type: Conference Paper

References (9)

1. Becker, Johannes and Fuest, Clemens. "The GKS-Measure of the Effective Tax Rate on Investment: Theory and Empirical Evidence for Germany." Working paper, University of Cologne, November 2003.
2. Gordon, Roger and Slemrod, Joel. "Do We Collect Any Revenue from Taxing Capital Income?" in Lawrence Summers, ed., Tax policy and the economy, Vol. 2. Cambridge, MA: MIT Press, 1988, pp. 89-130.
3. Gordon, Roger; et al. "Do We Now Collect Any Revenue from Taxing Capital Income?" Journal of Public Economics, April 2004a, 88(5), pp. 981-1009.
4. _. "A New Summary Measure of the Effective Tax Rate on Investment," in Peter Birch Sørensen, ed., Measuring the tax burden on capital and labour. Cambridge, MA: MIT Press 2004b (forthcoming).
5. Kalambokidis, Laura. "What Is Being Taxed? A Test for the Existence of Excess Profit in the Corporate Income Tax Base." Ph.D. dissertation, University of Michigan, 1992.
6. McLure, Charles E., Jr. "The Tax Reform Act of 1986: Tax Reform's Finest Hour or Death Throes of the Income Tax?" National Tax Journal, September 1988, 41(3), pp. 305-315.
7. Meade Committee Report. The structure and reform of direct taxation. Boston, MA: Allen and Unwin, 1978.
8. Shoven, John. "Using the Corporate Cash Flow Tax to Integrate Corporate and Personal Taxes," in Frederick Stocker, ed., Proceedings of the 83rd annual conference of the National Tax Association. Columbus, OH: National Tax Association-Tax Institute of America, 1991, pp. 19-26.
9. Weisman, Jonathan. "Anti-tax Crusaders Work for Big Shift." Washington Post, 14 June 2003, p. A01.