Please use this identifier to cite or link to this item: http://hdl.handle.net/11718/1111
Full metadata record
DC FieldValueLanguage
dc.contributor.authorDasGupta, A.-
dc.date.accessioned2010-03-14T08:56:48Z-
dc.date.available2010-03-14T08:56:48Z-
dc.date.copyright1985-06-
dc.date.issued2010-03-14T08:56:48Z-
dc.identifier.urihttp://hdl.handle.net/11718/1111-
dc.description.abstractIn this paper the efficiency, savings and inequality effects of income and expenditure taxes are reexamined. It is shown that current welfare is likely to be promoted by a mix of the two taxes rather than either tax alone. Additionally, it is conceivable for ability to save to be at a maximum with such a tax mix. Further, it is distinctly possible that income taxes rather than expenditure taxes encourage saving especially when human saving (education) is taken into account. Finally, income taxes, it is argued, are likely to be more equilitarian than expenditure taxes. Thus, doubts are cast on the desirability of expenditure taxes as compared to income taxes.en
dc.language.isoenen
dc.relation.ispartofseriesWP;1985/562-
dc.subjectIncome taxen
dc.titleSome notes on equal yield income and expenditure taxesen
dc.typeWorking Paperen
Appears in Collections:Working Papers

Files in This Item:
File Description SizeFormat 
WP 1985_562.pdf1.22 MBAdobe PDFView/Open


Items in IIMA Institutional Repository are protected by copyright, with all rights reserved, unless otherwise indicated.