Overcoming the fiscal trilemma with two progressive consumption tax supplements
Year of publication: |
2013
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Authors: | Seidman, Laurence S. |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1091-1421, ZDB-ID 1358400-5. - Vol. 41.2013, 6, p. 824-851
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Subject: | tax reform | progressive consumption tax supplements | Steuerreform | Tax reform | Verbrauchsteuer | Excise tax | Steuerprogression | Progressive taxation | Konsumorientierte Besteuerung | Consumption-based taxation | Theorie | Theory |
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