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How Different Are Income and Consumption Taxes?

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  • Hubbard, R Glenn

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  • Hubbard, R Glenn, 1997. "How Different Are Income and Consumption Taxes?," American Economic Review, American Economic Association, vol. 87(2), pages 138-142, May.
    • Handle: RePEc:aea:aecrev:v:87:y:1997:i:2:p:138-42
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    Cited by:

    1. Magnus Henrekson & Tino Sanandaji, 2011. "Entrepreneurship and the theory of taxation," Small Business Economics, Springer, vol. 37(2), pages 167-185, September.
    2. Javier Díaz-Giménez & Josep Pijoan-Mas, 2019. "Investment expensing and progressivity in flat-tax reforms," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 365-399, November.
    3. Devereux, Michael, 2003. "Taxing Risky Investment," CEPR Discussion Papers 4053, C.E.P.R. Discussion Papers.
    4. Auerbach, Alan J., 2006. "The Choice between Income and Consumption Taxes: A Primer," Department of Economics, Working Paper Series qt9q85f6qz, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
    5. Auerbach, Alan J., 2006. "Tax Reform in the 21st Century," Berkeley Olin Program in Law & Economics, Working Paper Series qt444479wh, Berkeley Olin Program in Law & Economics.
    6. Boss, Alfred & Jannsen, Nils & Meier, Carsten-Patrick & Oskamp, Frank & Sander, Birgit & Scheide, Joachim, 2005. "Exportlastige Konjunkturerholung in Deutschland," Open Access Publications from Kiel Institute for the World Economy 3723, Kiel Institute for the World Economy (IfW Kiel).
    7. Boss, Alfred, 2011. "Steuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung," Kiel Working Papers 1707, Kiel Institute for the World Economy (IfW Kiel).
    8. R. Hubbard, 2005. "Economic Effects of the 2003 Partial Integration Proposal in the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(1), pages 97-108, January.
    9. Darrel Cohen & Kevin Hassett & R. Glenn Hubbard, 1999. "Inflation and the User Cost of Capital: Does Inflation Still Matter?," NBER Chapters, in: The Costs and Benefits of Price Stability, pages 199-234, National Bureau of Economic Research, Inc.

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