Consumption Tax Policy and the Taxation of Capital Income
Raymond G. Batina, Toshihiro Ihori· ISBN 9780198297901
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This volume summarizes the substantial literature on consumption tax policy and the taxation of capital, presents the main theoretical and empirical results of the technical literature on taxation, and extends that literature in a variety of directions with new results. Chapters are self-contained as far as possible, and each uses a variety of models rather than just one to study the issue at hand.