The welfare effects of tax simplification: a general-equilibrium analysis

An analysis of various schemes for simplifying the U.S. tax system, which finds that a uniform tax system performs almost as well as a system with separate taxes on labor and capital incomes, provided that a depreciation allowance is maintained.

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Year of publication:	1994
Authors:	Guo, Jang-Ting ; Lansing, Kevin J.
Institutions:	Federal Reserve Bank of Cleveland
Subject:	Taxation

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Extent:	application/pdf
Series:	Working Paper.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number 9409
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005428366