The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and WealthTax Law Review
AbstractThis Article's thesis is in a sense rather simple: Because all plausible forms of tax measurement are imperfect, it often will be better for governments to utilize multiple forms of tax measurement. Put metaphorically: If every available basket is full of holes, then we might want to collect our eggs with more than one layer of basket.
Citation InformationDavid Gamage, The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth, 68 Tax L. Rev. 355 (2015)