Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation

Author:

Ahsan Syed M.,Tsigaris Panagiotis

Publisher

Springer Berlin Heidelberg

Reference61 articles.

1. Aaron, H. A. and H. Galper, (1985), Assessing Tax Reform, (Washington, DC: Brookings Institution).

2. Ahsan, S. M., (1989), “Choice of Tax Base under Uncertainty: Consumption or Income?” J ofPublic Economics, 40, 99–134.

3. Ahsan, S. M., (1990a), “Risk-Taking, Savings and Taxation: A re-examination of Theory and Policy”, Canadian J of Economics, 23(2), 408–33.

4. Ahsan, S. M., (1990b), “Conswnption and Income Taxation: Horizontal Equity and Life Cycle Issues: Comments”, in Rose, M, Ed., (1990a), ibid., 109–115.

5. Ahsan, S. M., (1991), “Tax Policy in a Model of Leisure, Savings, and Asset Behaviour”, CES Working Paper Series, No.7, August.

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