A proposta flax tax de Hall e Rabushka
DOI:
https://doi.org/10.1590/1980-535723n4ajlKeywords:
income tax, tax baseAbstract
This paper discusses the R. E. Hall and A! "Rabushka
proposal to simplify the income tax. The autor examines from a conceptual and applied stand point, the advantages and inconveniences of the substitution of a tax based exclusively on cash flows, thus disregarding the accrual basis, for the current income tax.
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References
GORDON, Roger H. Notes on cash-flow taxation. The World Bank, Police, Planning, and Research Working Papers, 1989.
HALL, Robert & RABUSHKA, Alvin. Low tax, simple tax, flat tax. New York: McGraw Hill, 1983.
HALL, Robert & TABUSHKA, Alvin. Theflattax. Stanford: Hoover Institution Press, 1985.
MINTZ, Jack M. & SEADE, Jesus. Cash flow or income? The choice of base for company taxation. The World Bank, Police, Planning, and Research Working Papers, 1989.
SIMONSEN, Mário Henrique. Conceitos econômicos e sistema tributário. Coletânea de Estudos para a Comissão da Reforma Fiscal. Brasília, 1992.
SUNLEY, Emil M. The treatment of companies under cash flow taxes. Some administrative, transitional, and international issues. The World Bank, Police, Planning, and Research Working Papers, 1989.
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Copyright (c) 1993 Augusto Jefferson Lemos
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