Income versus consumption tax baselines for tax expenditures

National Tax Journal

Volumn 64, Issue 2 PART 2, 2011, Pages 491-510

  Carroll, Robert ^a   Joulfaian, David ^b   Mackie, James ^b  

^a ERNST AND YOUNG LLP   (United States)

^b United States Department of the Treasury   (United States)

Author keywords

Consumption tax; Income tax; Tax expenditures

Indexed keywords

EID: 84881057536     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2011.2s.03     Document Type: Article

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