Open AccessIdentical Twins? Destination-Based Cash-Flow Taxes Versus Consumption Taxes with Payroll Subsidies
Author(s) -
Benjamin Carton,
Emilio Fernández Corugedo,
Ben Hunt
Publication year - 2017
Publication title -
ssrn electronic journal
Language(s) - English
Resource type - Journals
ISSN - 1556-5068
DOI - 10.2139/ssrn.3104546
Subject(s) - subsidy , payroll , consumption (sociology) , cash flow , business , tax deferral , economics , monetary economics , labour economics , finance , public economics , tax reform , accounting , market economy , social science , sociology , gross income , state income tax
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