The Relative Impact of Income and Consumption Taxes.
This paper examines the possibility of ascertaining the welfare changes that occur when a consumption tax replaces an equal-yield income tax. It finds that those with saving/income ratios greater than the social saving/income ratio under the income tax will surely benefit and those with ratios small...
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| Format: | Czasopismo |
| Język: | English |
| Wydane: |
Washington, D.C. :
International Monetary Fund,
1988.
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| Seria: | IMF Working Papers; Working Paper ;
No. 1988/024 |
| Dostęp online: | Full text available on IMF |