Impact of Taxation Policy on Household Spirit Consumption and Public-Finance Sustainability
نویسندگان
چکیده
منابع مشابه
نقد و تحلیل کتاب « Public Finance and Public Policy»
بحث درباره جایگاه مطلوب بخش عمومی (دولت) در اقتصاد از دیرباز مورد توجه مکاتب گوناگون فکری قرار داشته و به علت اهمیت وافر وارد برنامه‌های رسمی دانشگاه‌ها در سراسر جهان شده است. هدف این مقاله تحلیل و نقد کتاب درسی مالیه عمومی و سیاست عمومی تألیف جاناتان گروبر است که از جدیدترین کتاب‌های درسی این حوزه به شمار می‌رود و هم اکنون در تعداد قابل توجهی از دانشگاه‌های مطرح جهان به عنوان کتاب درسی اصلی اق...
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Many articles in the legal and economic literature claim that a pure Haig-Simons income tax cannot effectively tax investment income. This is because an investor can use leverage to gross up her investments in risky assets such that the increased gain (or loss) exactly offsets any income tax (or deduction) on the returns to risk-taking. This article argues, however, that while it is possible fo...
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ژورنال
عنوان ژورنال: Sustainability
سال: 2019
ISSN: 2071-1050
DOI: 10.3390/su11205858