FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1562854799> ?p ?o ?g. }

• W1562854799 abstract "This paper re-examines the issues involved in the design of a direct tax on consumption, an idea that has received a fair degree of acceptance in the transition countries over the past decade (e.g., tax reforms in Croatia and Moldova). First we argue that on the subject of equivalence among a set of taxes, the only meaningful comparison is along the ex-ante concept of equivalence, and not ex-post. The latter as we shall see requires highly implausible, and often arbitrary, choice scenarios. We carry out the analysis in a variety of models starting with the two-period consumption-saving choice under full certainty. However, a good part of the discussion is carried out where the portfolio choice behaviour is embedded in an intertemporal savings model that has been widely discussed in the literature. We then take up more complete (and necessarily more complex) choice situations for examination. Indeed the first of two variations of the above is a model where individuals make work-leisure (for a given skill level) as well as the safe-risky asset choice. The last is of risky human capital choice, where the physical investment is restricted to a single non-risky asset. For the purposes of the paper, the models are very general, and the precise choice context is open to wider interpretations than how they are actually phrased. In spite of our preoccupation with the efficiency aspects, we are interested in other important issues of equity, and those of an administrative nature. But our remarks on the latter fronts are limited to the insight that we directly gain from the analytics." @default.
• W1562854799 created "2016-06-24" @default.
• W1562854799 creator A5006595990 @default.
• W1562854799 creator A5064507602 @default.
• W1562854799 date "2003-01-01" @default.
• W1562854799 modified "2023-10-18" @default.
• W1562854799 title "Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation" @default.
• W1562854799 cites W1502321785 @default.
• W1562854799 cites W1516316445 @default.
• W1562854799 cites W1528281316 @default.
• W1562854799 cites W1529717375 @default.
• W1562854799 cites W1532653978 @default.
• W1562854799 cites W1539359914 @default.
• W1562854799 cites W1540732352 @default.
• W1562854799 cites W1567218648 @default.
• W1562854799 cites W1568620451 @default.
• W1562854799 cites W1570927268 @default.
• W1562854799 cites W1572196677 @default.
• W1562854799 cites W1583867618 @default.
• W1562854799 cites W1584041725 @default.
• W1562854799 cites W1592576160 @default.
• W1562854799 cites W1606196362 @default.
• W1562854799 cites W1786860750 @default.
• W1562854799 cites W1837618601 @default.
• W1562854799 cites W2010842517 @default.
• W1562854799 cites W2096676053 @default.
• W1562854799 cites W2096773650 @default.
• W1562854799 cites W2097132758 @default.
• W1562854799 cites W2110123931 @default.
• W1562854799 cites W2114226472 @default.
• W1562854799 cites W2120403742 @default.
• W1562854799 cites W2129012787 @default.
• W1562854799 cites W2131252079 @default.
• W1562854799 cites W2140269338 @default.
• W1562854799 cites W2142731119 @default.
• W1562854799 cites W2147987616 @default.
• W1562854799 cites W3122134106 @default.
• W1562854799 cites W3122689242 @default.
• W1562854799 cites W3124405331 @default.
• W1562854799 cites W3124682643 @default.
• W1562854799 cites W3124904420 @default.
• W1562854799 cites W3125008181 @default.
• W1562854799 cites W3125252239 @default.
• W1562854799 cites W3125377958 @default.
• W1562854799 cites W631758958 @default.
• W1562854799 doi "https://doi.org/10.2139/ssrn.429944" @default.
• W1562854799 hasPublicationYear "2003" @default.
• W1562854799 type Work @default.
• W1562854799 sameAs 1562854799 @default.
• W1562854799 citedByCount "0" @default.
• W1562854799 crossrefType "journal-article" @default.
• W1562854799 hasAuthorship W1562854799A5006595990 @default.
• W1562854799 hasAuthorship W1562854799A5064507602 @default.
• W1562854799 hasBestOaLocation W15628547992 @default.
• W1562854799 hasConcept C10138342 @default.
• W1562854799 hasConcept C106159729 @default.
• W1562854799 hasConcept C119857082 @default.
• W1562854799 hasConcept C122251271 @default.
• W1562854799 hasConcept C130424004 @default.
• W1562854799 hasConcept C139719470 @default.
• W1562854799 hasConcept C144024400 @default.
• W1562854799 hasConcept C151730666 @default.
• W1562854799 hasConcept C162118730 @default.
• W1562854799 hasConcept C162324750 @default.
• W1562854799 hasConcept C175444787 @default.
• W1562854799 hasConcept C17744445 @default.
• W1562854799 hasConcept C199539241 @default.
• W1562854799 hasConcept C199728807 @default.
• W1562854799 hasConcept C2776743220 @default.
• W1562854799 hasConcept C2779343474 @default.
• W1562854799 hasConcept C2780821815 @default.
• W1562854799 hasConcept C30772137 @default.
• W1562854799 hasConcept C36289849 @default.
• W1562854799 hasConcept C38652104 @default.
• W1562854799 hasConcept C41008148 @default.
• W1562854799 hasConcept C50817715 @default.
• W1562854799 hasConcept C524878704 @default.
• W1562854799 hasConcept C76178495 @default.
• W1562854799 hasConcept C86803240 @default.
• W1562854799 hasConceptScore W1562854799C10138342 @default.
• W1562854799 hasConceptScore W1562854799C106159729 @default.
• W1562854799 hasConceptScore W1562854799C119857082 @default.
• W1562854799 hasConceptScore W1562854799C122251271 @default.
• W1562854799 hasConceptScore W1562854799C130424004 @default.
• W1562854799 hasConceptScore W1562854799C139719470 @default.
• W1562854799 hasConceptScore W1562854799C144024400 @default.
• W1562854799 hasConceptScore W1562854799C151730666 @default.
• W1562854799 hasConceptScore W1562854799C162118730 @default.
• W1562854799 hasConceptScore W1562854799C162324750 @default.
• W1562854799 hasConceptScore W1562854799C175444787 @default.
• W1562854799 hasConceptScore W1562854799C17744445 @default.
• W1562854799 hasConceptScore W1562854799C199539241 @default.
• W1562854799 hasConceptScore W1562854799C199728807 @default.
• W1562854799 hasConceptScore W1562854799C2776743220 @default.
• W1562854799 hasConceptScore W1562854799C2779343474 @default.
• W1562854799 hasConceptScore W1562854799C2780821815 @default.
• W1562854799 hasConceptScore W1562854799C30772137 @default.
• W1562854799 hasConceptScore W1562854799C36289849 @default.
• W1562854799 hasConceptScore W1562854799C38652104 @default.
• W1562854799 hasConceptScore W1562854799C41008148 @default.

• next