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The author discusses key concepts in consumption and income taxes and identifies the problems of a transition to a consumption-based system.
This work examines the efficiency, fairness, and administrative consequences of leading proposals for income tax reforms in the USA.
This text examines how firms change their investment decisions in response to tax policy and concludes that firms would substantially increase their investment in plant and …
The authors consider capital inflows into the United States and the likely consequences of a simplification of the taxation of international transactions.