Media type: E-Book Title: Is the Haig-Simons standard dead? : the uneasy case for a comprehensive income tax Contributor: Alm, James [VerfasserIn] imprint: New Orleans, LA: Tulane University, Department of Economics, March 2018 Published in: Tulane University: Tulane University Economics working paper ; 2018060 Extent: 1 Online-Ressource (circa 28 Seiten) Language: English Keywords: Haig-Simons standard ; comprehensive income ; broad-based ; low-rate taxation ; tax reform ; optimal taxation ; Graue Literatur Origination: Footnote: Access State: Open Access