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

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Heidelberg Congress on Taxing Consumption

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Abstract

Debate over the “correct” tax base is of long standing and my assignment is to view it in its historical perspective1. The literature is endless, and a variety of approaches may be distinguished2. Since they overlap in time, no neat sequential story can be told. I therefore present a brief review of each of the key approaches, keeping in mind their significance for the current debate over income versus expenditure tax.

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Authors
  1. Richard A. Musgrave
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Editors and Affiliations

  1. Alfred-Weber-Institute, Faculty of Economics, University of Heidelberg, Grabengasse 14, D-6900, Heidelberg, Germany

    Manfred Rose

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© 1990 Springer-Verlag Berlin · Heidelberg

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Musgrave, R.A. (1990). On Choosing the “Correct” Tax Base — A Historical Perspective. In: Rose, M. (eds) Heidelberg Congress on Taxing Consumption. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-75791-4_2

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  • DOI: https://doi.org/10.1007/978-3-642-75791-4_2

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-642-75793-8

  • Online ISBN: 978-3-642-75791-4

  • eBook Packages: Springer Book Archive

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