Capital levies and transition to a consumption tax
By: Louis Kaplow
Series: Discussion paper -- no. 551; Discussion paper (John M. Olin Center for Law, Economics, and Business) -- no. 551
Publisher: Harvard Law School
Published: 2006
Place of publication: Cambridge, MA
Language: eng
Number of pages: 28
Subjects: Capital levy; Spendings tax; Taxation
Notes: "06/2006."

Includes bibliographical references (p. 25-28).

Discussion papers published since September 1997 are available for downloading free of charge from the Olin Center web site.