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- W1577412342 abstract "Because wealthier households receive a larger portion of their income in the forms treated similarly by income and consumption taxes, the authors of this work argue, a consumption tax is more progressive than would be suggested by assuming that a consumption tax exempts all parts of capital income." @default.
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- W1577412342 date "1997-06-01" @default.
- W1577412342 modified "2023-09-24" @default.
- W1577412342 title "Distributional Implications of a Consumption Tax" @default.
- W1577412342 hasPublicationYear "1997" @default.
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