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Erschienen in:
1990 | OriginalPaper | Buchkapitel
The Superiority of a Consumption-based Tax System
verfasst von : Manfred Rose
Erschienen in: Heidelberg Congress on Taxing Consumption
Verlag: Springer Berlin Heidelberg
Enthalten in: Professional Book Archive
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A major objective of setting up this congress was to further the academic and public debate on taxing consumption, but I especially hope that this congress will contribute to a more intensive consideration in the debate on the German tax reform of the opportunities, and of course risks, connected with the different approaches towards a consumption-based tax system.