Summary of Conference Discussion
Bibliographic Data
| ID | 13600166 |
|---|---|
| Authors | Jr Samuel B Chase (University of Maryland, College Park, corresponding author) |
| Year | 1976 |
| Volume | 42 |
| Issue | 1 |
| Pages | 127-134 |
| Publication date | 1976-01-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | KIVA (JOURNAL) |
| Journal identifiers | ISSN: 0023-1940 • E-ISSN: 2051-6177 |
| Publisher | Taylor & Francis (PUBLISHER • GB) |
| DOI | 10.1080/00231940.1976.11757871 |
| OpenAlex | W2170360323 |
| Language | EN |
| Citations received | 2 |
DURING the past several years, considerable support has been given the notion that the federal tax structure is too heavily weighted with direct taxes.This conference was concerned with a broad range of questions relating to the effects of shifting the federal tax structure in the direction of greater reliance on indirect taxation as opposed to taxation of individual and corporation incomes.Particular attention was focused on the implications of such a shift for resource allocation, tax equity, the rate of economic growth, the pattern of international trade and the balance of payments, tax administration and compliance, and intergovernmental fiscal relations.European experience, often cited by those who favor greater reliance on indirect taxes, was considered in some detail.This summary presents brief outlines of major points raised in the principal papers together with summaries of the highlights of the open discussion sessions
Computer Science · Corporate Taxation and Avoidance · Economic and Fiscal Studies · Local Government Finance and Decentralization
| Unique citing works | 2 |
|---|---|
| Citations per year | 0,05 |
| Citation span | 1984 - 2001 (18) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 2 |