Fuest, Clemens; Huber, Bernd - Volkswirtschaftliche Fakultät, … - 2005
limitedsuccess. This paper discusses possible explanations for the reluctanceof governments to switch to consumption taxation. Our … shift income between thepersonal and the corporate income-tax base. In this model, aconsumption-tax system characterized by …It is well known that consumption-tax systems have several advantagesover existing income-tax systems, such as greater …