SALES TAX REGRESSIVITY UNDER ALTERNATIVE TAX BASES AND INCOME CONCEPTS

被引：0

作者：

SCHAEFER, JM ^{[1
]}

机构：

[1] NEW YORK STOCK EXCHANGE,NEW YORK,NY

来源：

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：516 / 527

页数：12

共 14 条

[1] AN EMPIRICAL-TEST OF SALES-TAX REGRESSIVITY
DAVIES, DG
[J]. JOURNAL OF POLITICAL ECONOMY, 1959, 67 (01) : 72 - 78
[2] DAVIES DG, 1960, AM ECON REV, V50, P987
[3] DAVIES DG, 1963, NATL TAX J, V16, P412
[4] DUE JF, 1968, GOVERNMENT FINANCE E, P205
[5] DUE JF, 1959, SALES TAXATION, pCH14
[6] FISHER I, 1942, CONSTRUCTIVE INCOME
[7] Friedman M., 1957, THEORY CONSUMPTION F
[8] HANSEN RR, 1962, NATL TAX J, V15, P1
[9] KALDOR N, 1965, EXPENDITURE TAX
[10] MODIGLIANI F, 1954, POST KEYNESIAN ECONO