The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems
Year of publication: |
2005
|
---|---|
Authors: | Fuest, Clemens ; Huber, Bernd |
Published in: |
FinanzArchiv: Public Finance Analysis. - ISSN 0015-2218. - Vol. 61.2005, 2, p. 139-139
|
Subject: | consumption taxation | income shifting | tax policy |
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