Making taxes less distortionary by shifting taxation from more mobile to less mobile tax bases and by broadening the tax base, while reducing rates, is a way to improve economic performance. Consumption taxes are the main candidate to implement a tax shift from labour taxation. Due to the broad base of the VAT, an increase in its tax rate is usually considered as a crucial ingredient of such a tax reform. The aim of this paper is explore on the theoretical ground the main channels by which the effects of a tax shift from consumption to taxation can take place.
Scheda prodotto non validato
Scheda prodotto in fase di analisi da parte dello staff di validazione
|Titolo:||Shifting the tax burden from labour income to consumption|
|Citazione:||D'Antoni, M.A., & Zanardi, A. (2011). Shifting the tax burden from labour income to consumption. RIVISTA DI DIRITTO FINANZIARIO E SCIENZA DELLE FINANZE, LXX, 493-513.|
|Appare nelle tipologie:||1.1 Articolo in rivista|
File in questo prodotto: