Abstract
An ideal income tax would perhaps differentiate among individuals according to their talents for using funds in consumption; but ... income taxes must [be based upon] measurable quantities! ... [clonsumption, as an element of income, must be measured ... by outlays for consumption purposes.'
Recommended Citation
Halperin, Daniel
(2023)
"Valuing Personal Consumption: Cost Versus Value and the Impact of Insurance,"
Florida Tax Review: Vol. 1:
No.
1, Article 1.
Available at:
https://scholarship.law.ufl.edu/ftr/vol1/iss1/1
COinS