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The fairness of the savings "loophole" in a consumption tax depends on having a tax at death

By: Brannon, Gerard Marion.
Material type: ArticleArticlePublisher: 1988Subject(s): IMPUESTO SOBRE EL CONSUMO In: Tax Notes, v. 38, nº 11 p. 1253-1255
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OP 1820/1988/38/11 (Browse shelf) Available En: Tax Notes, v. 38, n. 11, 1988; p. 1253-5 OP 1820/1988/38/11

Bibliografía. -- Resumen

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