دانلود کتاب Heidelberg Congress on Taxing Consumption: Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989

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Front Matter....Pages I-XVII
Front Matter....Pages 1-1
The Superiority of a Consumption-based Tax System....Pages 3-28
On Choosing the “Correct” Tax Base — A Historical Perspective....Pages 29-42
Front Matter....Pages 43-43
The Short Run and Long Run Welfare Effects of Implementing a Practical System of Consumption Taxation....Pages 45-84
Consumption and Income Taxation: Horizontal Equity and Life Cycle Issues....Pages 85-115
Taxation of Income, Consumption, and Wages in an Open Economy....Pages 117-145
On the Specification of Simulation Models for Evaluating Income and Consumption Taxes....Pages 147-188
Front Matter....Pages 189-189
Consumption Taxation and Democratic Process....Pages 191-226
Public Choice and the Consumption Tax....Pages 227-246
Fiscal Principle, Fiscal Politics, and Consumption Taxation....Pages 247-269
Front Matter....Pages 271-271
Taxing Consumption from a Legislative Point of View....Pages 273-332
Front Matter....Pages 333-333
Administrative Advantages of the Individual Tax Prepayment Approach to the Direct Taxation of Consumption....Pages 335-389
Alternate Roads to Consumption Taxation — Administration versus Tax Structure....Pages 391-405
Administration Problems of an Expenditure Tax....Pages 407-449
Front Matter....Pages 451-451
International Coordination Problems of Substituting Consumption for Income Taxation....Pages 453-489
Problems of International Tax Coordination under Alternative Consumption Tax Regimes....Pages 491-512
Do International Tax Relations Impede a Shift towards Expenditure Taxation?....Pages 513-538
Back Matter....Pages 539-541