Comsumption tax policy and the taxation of capital income
By: Raymond G. Batina and Toshihiro Ihori.
Contributors: Ihori, Toshihiro, 1952-
Publisher: Oxford University Press; Oxford University Press, USA
Published: 2000
Place of publication: Oxford, UK; New York, N.Y
Language: eng
Number of pages: 324
Subjects: Taxation of articles of consumption -- Mathematical models; Capital levy -- Mathematical models
Description: This text introduces the literature on consumption tax policy and income tax, theories and models of taxation and growth, and taxation in open economies. It summarizes the main arguments for and against consumption.
Notes: Includes bibliographical references and index.