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Article
The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth
Tax Law Review
  • David Gamage, Berkeley Law
Publication Date
1-1-2015
Disciplines
Abstract
This 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 Information
David Gamage. "The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth" Tax Law Review Vol. 68 (2015) p. 355
Available at: http://works.bepress.com/david_gamage/42/