Fundamental Issues in Consumption Taxation

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AEI Press, Jan 1, 1996 - Business & Economics - 55 pages
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David F. Bradford discusses key concepts in consumption and income taxes and identifies the problems of a transition to a consumption-based system. He addresses how such a transition would affect interest rates and shows how price changes would alter the distribution of gains and losses.

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Transition Issues
Moderating Transition Effects
K Should Old Capital Be Taxed?

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About the author (1996)

Bradford is Professor of Economics and Public Affairs at the Woodrow Wilson School of Public and International Affairs, Princeton University; Adjunct Professor of Law at New York University; and Research Associate of the National Bureau of Economic Research, Cambridge, MA.

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