A Haig-Simons-Tiebout Comprehensive Income Tax

Charles R. Hulten and Robert M. Schwab

National Tax Journal, 1991, vol. 44, issue 1, 67-78

Abstract: Argues that if we wish to have a comprehensive income tax, and if the Tiebout model is a reasonable approximation of the structure of local government, then the implicit income from the local public capital stock must be included in the tax base

Date: 1991
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:1:p:67-78

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