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

Heidelberg Congress on Taxing Consumption Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989 / edited by Manfred Rose.

A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax syste...

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Bibliographic Details
Corporate Author: SpringerLink (Online service)
Other Authors: Rose, Manfred (Editor)
Format: eBook
Language:English
Published: Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 1990.
Edition:1st ed. 1990.
Series:Springer eBook Collection.
Subjects:
Economics.
Management science.
Accounting.
Bookkeeping .
Electronic resources (E-books)
Online Access:Click to view e-book
Holy Cross Note:Loaded electronically.
Electronic access restricted to members of the Holy Cross Community.
Table of Contents:
  • One: Opening Lectures
  • The Superiority of a Consumption-Based Tax System
  • On Choosing the “Correct” Tax Base — A Historical Perspective
  • Two: Theoretical and Empirical Foundations of Taxing Consumption
  • The Short Run and Long Run Welfare Effects of Implementing a Practical System of Consumption Taxation
  • Consumption and Income Taxation: Horizontal Equity and Life Cycle Issues
  • Taxation of Income, Consumption, and Wages in an Open Economy
  • On the Specification of Simulation Models for Evaluating Income and Consumption Taxes
  • Three: Taxing Consumption from a Public Choice and Constitutional Point of View
  • Consumption Taxation and Democratic Process
  • Public Choice and the Consumption Tax
  • Fiscal Principle, Fiscal Politics, and Consumption Taxation
  • Four: Legal Aspects of Taxing Consumption
  • Taxing Consumption from a Legislative Point of View
  • Five: Administrative Aspects of a Consumption-based Tax System
  • Administrative Advantages of the Individual Tax Prepayment Approach to the Direct Taxation of Consumption
  • Alternate Roads to Consumption Taxation — Administration Versus Tax Structure
  • Administration Problems of an Expenditure Tax
  • Six: Taxing Consumption from an International Point of View
  • International Coordination Problems of Substituting Consumption for Income Taxation
  • Problems of International Tax Coordination under Alternative Consumption Tax Regimes
  • Do International Tax Relations Impede a Shift Towards Expenditure Taxation?
  • Participants.

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