Distributional implications of a consumption tax
By: William M. Gentry and R. Glenn Hubbard.
Contributors: Hubbard, R. Glenn.; American Enterprise Institute for Public Policy Research.
Series: AEI studies on tax reform
Publisher: The AEI Press
Published: 1997
Place of publication: Washington, D.C
Language: eng
Number of pages: 81
Subjects: Spendings tax -- United States.; Taxation -- United States.; Income tax -- United States.
Notes: Includes bibliographical references (p. 77-80).
"American Enterprise Institute for Public Policy Research"--Cover.
Table of contents: value: 1. Introduction; value: 2. Comparison of uniform pure income and consumption taxes; value: 3. Consequences of shifting the tax base from income to consumption; value: 4. Elimination of the differential taxation of capital inocme; value: 5. Consequences of eliminating differential capital taxation; value: 6. Role of household portfolio composition; value: 7. Distributional implications of tax reform; value: 8. Conclusions; value: Appendix: effects of fundamental tax reform on asset prices.