Robert Carroll

American University - School of Public Affairs

Washington, DC 20016

United States

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Income versus Consumption Tax Baselines for Tax Expenditures

National Tax Journal, Forthcoming
Number of pages: 25 Posted: 03 Oct 2008 Last Revised: 22 Feb 2010
Robert Carroll, David Joulfaian and James B. Mackie III
American University - School of Public Affairs, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
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Abstract:

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Tax Expenditures, Income Tax, Consumption Tax