Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation
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Cited by:
- Kramer, Frank, 2009. "Symmetric cash flow-taxation and cross-border investments," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2009-03, University of Bayreuth, Chair of Finance and Banking.
- Pierre Salmon, 2003.
"The assignment of powers in an open-ended European Union,"
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hal-00445601, HAL.
- Pierre Salmon, 2003. "The Assignment of Powers in an Open-ended European Union," CESifo Working Paper Series 993, CESifo.
- M. Ziliotti & D. Benedetti, 2011. "IL CONSUMO COME MISURA DELLA BASE IMPONIBILE. Recenti applicazioni nel sistema tributario italiano," Economics Department Working Papers 2011-EP01, Department of Economics, Parma University (Italy).
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Keywords
tax reform in transition countries; cash-flow tax; prepayment tax; ex-ante and ex-post equity; risk sharing; and tax reform;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2004-05-02 (Accounting and Auditing)
- NEP-PBE-2004-08-02 (Public Economics)
- NEP-PUB-2004-08-09 (Public Finance)
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