Skip to main content
SpringerLink
Log in

Heidelberg Congress on Taxing Consumption

Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989

  • Conference proceedings
  • © 1990

Overview

Editors:
  1. Manfred Rose

    1. Alfred-Weber-Institute, Faculty of Economics, University of Heidelberg, Heidelberg, Germany

    View editor publications

    You can also search for this editor in PubMed   Google Scholar

This is a preview of subscription content, log in via an institution to check access.

Access this book

Log in via an institution
eBook USD 84.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

Licence this eBook for your library

Institutional subscriptions

Table of contents (16 papers)

  1. Front Matter

    Pages I-XVII
    Download chapter PDF

  2. Opening Lectures

    1. Front Matter

      Pages 1-1
      Download chapter PDF

    2. The Superiority of a Consumption-based Tax System

      • Manfred Rose
      Pages 3-28

    3. On Choosing the “Correct” Tax Base — A Historical Perspective

      • Richard A. Musgrave
      Pages 29-42

  4. Taxing Consumption from a Public Choice and Constitutional Point of View

    1. Front Matter

      Pages 189-189
      Download chapter PDF

    2. Consumption Taxation and Democratic Process

      • Geoffrey Brennan, James M. Buchanan
      Pages 191-226

    3. Public Choice and the Consumption Tax

      • Dennis C. Mueller
      Pages 227-246

    4. Fiscal Principle, Fiscal Politics, and Consumption Taxation

      • Richard E. Wagner
      Pages 247-269

  5. Legal Aspects of Taxing Consumption

    1. Front Matter

      Pages 271-271
      Download chapter PDF

    2. Taxing Consumption from a Legislative Point of View

      • Joachim Lang
      Pages 273-332

  6. Administrative Aspects of a Consumption-based Tax System

    1. Front Matter

      Pages 333-333
      Download chapter PDF

    2. Administrative Advantages of the Individual Tax Prepayment Approach to the Direct Taxation of Consumption

      • Charles E. McLure Jr., George R. Zodrow
      Pages 335-389

    3. Alternate Roads to Consumption Taxation — Administration versus Tax Structure

      • Henry J. Aaron
      Pages 391-405

    4. Administration Problems of an Expenditure Tax

      • Christian Seidl
      Pages 407-449

  7. Taxing Consumption from an International Point of View

    1. Front Matter

      Pages 451-451
      Download chapter PDF
Back to top

Keywords

About this book

A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency. An ideal concept for reforming direct taxes would be the requirement of aligning tax bases directly to consumed income, that is, to exempt saved and invested income from taxation. The present volume contains papers dealing with the pros and cons of such a consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects.

Editors and Affiliations

  • Alfred-Weber-Institute, Faculty of Economics, University of Heidelberg, Heidelberg, Germany

    Manfred Rose

Bibliographic Information

  • Book Title: Heidelberg Congress on Taxing Consumption

  • Book Subtitle: Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989

  • Editors: Manfred Rose

  • DOI: https://doi.org/10.1007/978-3-642-75791-4

  • Publisher: Springer Berlin, Heidelberg

  • eBook Packages: Springer Book Archive

  • Copyright Information: Springer-Verlag Berlin · Heidelberg 1990

  • Softcover ISBN: 978-3-642-75793-8Published: 06 December 2011

  • eBook ISBN: 978-3-642-75791-4Published: 06 December 2012

  • Edition Number: 1

  • Number of Pages: XVII, 541

  • Topics: Economics, general, Accounting/Auditing

Publish with us

Policies and ethics

Back to top

Search

Navigation