CONSUMPTION-TYPE OR CASH FLOW PERSONAL INCOME TAX

被引：125

作者：

ANDREWS, WD ^{[1
]}

机构：

[1] HARVARD UNIV,LAW SCH,CAMBRIDGE,MA 02138

来源：

关键词：

D O I：

10.2307/1340076

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

引用

页码：1113 / 1188

页数：76

共 75 条

[1]

AARON, 1969, NAT TAX J, V22, P543

[2]

AARON H, 1972, SHELTER SUBSIDIES

[3]

*AM LAW I, 1969, FEDERAL ESTATE GIFT

[4]

ANDREWS, 1972, HARVARD LAW REV, V86, P309

[5]

ANDREWS, 1973, NATL TAX J, V26, P465

[6]

BAILEY, 1969, TAXATION INCOME CAPI

[7]

BHATIA, 1970, REV INCOME WEALTH, V16, P363

[8]

BITTKER B, 1967, HARV L REV, V81, P44

[9] COMPREHENSIVE TAX BASE AS A GOAL OF INCOME TAX REFORM [J].

BITTKER, BI .

[10]

BITTKER BI, 1968, COMPREHENSIVE INCOME