Electronic Resource
Bingley
:
Emerald
International journal of social economics
22 (1995), S. 3-15
ISSN:
0306-8293
Source:
Emerald Fulltext Archive Database 1994-2005
Topics:
Economics
Notes:
Argues that while an expenditure tax would increase the complexityand administrative burdens of taxation, these problems are notoverwhelming. The problems which have led others to conclude that anexpenditure tax is infeasible, or would result in gross inequities, arenot insuperable. At worst they can be handled with a little ingenuityand a suitable transition scheme. The case for or against an expendituretax must rest on whether the economic benefits of adopting such a taxexceed the minor administrative costs of the tax. The expenditure taxcannot be rejected as infeasible merely because of practical oradministrative problems.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1108/03068299510099144
Permalink
|
Location |
Call Number |
Expected |
Availability |
