Income versus Consumption Tax Baselines for Tax Expenditures

Robert Carroll, David Joulfaian & James Mackie
Published Date
Copyright 2011
DOI 10.17310/ntj.2011.2S.03
Book: Economic Analysis of Tax Expenditures
Book organizer: James M. Poterba
PUBLISHER: National Tax Journal 64 (2.2)

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  • Robert Carroll, David Joulfaian, and James Mackie, Economic Analysis of Tax Expenditures (National Tax Journal 64 (2.2), 2008), chap. 3, https://www.nber.org/books-and-chapters/economic-analysis-tax-expenditures/income-versus-consumption-tax-baselines-tax-expenditures.

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