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.
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.
Shifting the tax burden from labour income to consumption
D'ANTONI, MASSIMO ANDREA;
2011-01-01
Abstract
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.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
https://hdl.handle.net/11365/35936
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