| 000 | 01427nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c150411 _d150411 |
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| 003 | ES-MaIEF | ||
| 005 | 20250313102531.0 | ||
| 007 | ta | ||
| 008 | 250313t2024 gw ||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_962063 _aBastani, Spencer |
||
| 245 | 1 | 0 |
_aHow should consumption be taxed? _c Spencer Bastani, Sebastian Koehne |
| 504 | _aBibliografía | ||
| 520 | _aWe review the theoretical justification for consumption taxes in advanced economies, providing a systematic review of the extensive public finance literature that examines how goods and services should be taxed. Our discussion focuses on both the determinants of the optimal level of consumption taxation relative to other taxes, as well as the optimal differentiation of taxes across goods and services. We blend classical public finance results, recent developments in the optimal tax literature, and practical considerations. The aim is to provide guidance to academics and policymakers on the main trade-offs in consumption taxation and to highlight important areas where further research is needed. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_940658 _aCONSUMO |
|
| 650 | 4 |
_948201 _aTRABAJO |
|
| 650 | 4 |
_933516 _aCAPITAL |
|
| 650 | 4 |
_944024 _aRIQUEZA |
|
| 700 |
_963541 _aKoehne, Sebastian |
||
| 773 | 0 |
_9172612 _oOP 207/2024/3 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 80, n. 3, September 2024, p. 259-302 |
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| 942 | _cART | ||