Distributional implications of a consumption tax / William M. Gentry and R. Glenn Hubbard.
by
Gentry, William M
; Hubbard, R. Glenn; American Enterprise Institute for Public Policy Research.
Material type: 
BookSeries: AEI studies on tax reform. Publisher: Washington, D.C. : The AEI Press, c1997Description: vi, 81 p. ; 22 cm.ISBN: 0844770701 (pbk.).Subject(s): Spendings tax -- United States | Taxation -- United States | Income tax -- United States | საშემოსავლო გადასახადებიDDC classification:
Partial contents:
1. Introduction -- 2. Comparison of uniform pure income and consumption taxes -- 3. Consequences of shifting the tax base from income to consumption -- 4. Elimination of the differential taxation of capital inocme -- 5. Consequences of eliminating differential capital taxation -- 6. Role of household portfolio composition -- 7. Distributional implications of tax reform -- 8. Conclusions -- Appendix: effects of fundamental tax reform on asset prices.
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"American Enterprise Institute for Public Policy Research"--Cover.
Includes bibliographical references (p. 77-80).
1. Introduction -- 2. Comparison of uniform pure income and consumption taxes -- 3. Consequences of shifting the tax base from income to consumption -- 4. Elimination of the differential taxation of capital inocme -- 5. Consequences of eliminating differential capital taxation -- 6. Role of household portfolio composition -- 7. Distributional implications of tax reform -- 8. Conclusions -- Appendix: effects of fundamental tax reform on asset prices.
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