February 1995
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1 Citation
Business Horizons
The federal government needs to change the tax code by overhauling the entire income tax system, not by adopting other forms of taxation.
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... The increase in the deficit will decrease national saving, and therefore the capital stock owned and future national income, as well as raise interest rates, which will harm investments. In relation to consumption, Hall (1996) stated that the basis of an income tax's disincentive to save is the cheapening of current consumption compared to potential consumption (Weidenbaum, 1995). There is no difference between current and future consumption under taxing consumption goods. ...
- Citing Article
February 1995
Business Horizons