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IL CONSUMO COME MISURA DELLA BASE IMPONIBILE. Recenti applicazioni nel sistema tributario italiano

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  • M. Ziliotti
  • D. Benedetti

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  • 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).
    • Handle: RePEc:par:dipeco:2011-ep01
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    References listed on IDEAS

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    1. George R. Zodrow, 2019. "Should Capital Income Be Subject to Consumption-Based Taxation?," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 5, pages 131-168, World Scientific Publishing Co. Pte. Ltd..
    2. Peter Birch Sørensen, 2007. "Can Capital Income Taxes Survive? And Should They?," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 172-228, June.
    3. Syed M. Ahsan & Panagiotis Tsigaris, 2003. "Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation," CESifo Working Paper Series 983, CESifo.
    4. Santos, Marcelo Rodrigues dos & Pereira, Thiago Neves, 2010. "Moving to a Consumption-Based Tax System: A Quantitative Assessment for Brazil," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 64(2), June.
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