http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Consumption Taxes and the Level and Composition of Saving
Examines proposals to shift the base of taxation from income to consumption, and the effects of such a shift on saving. Especially considered is the projected impact on retirement saving, pension plans, Individual Retirement Accounts, owner-occupied housing, and equities. A review of tax reform and saving literature is included.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.