Haig- Simons Income
(Sprache: Englisch)
High Quality Content by WIKIPEDIA articles! Haig-Simons income or Schanz-Haig-Simons income is a measure of economic income as C + W where C = consumption and W = change in wealth. Here, broadly speaking, consumption refers to the purchase or acquisition of...
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High Quality Content by WIKIPEDIA articles! Haig-Simons income or Schanz-Haig-Simons income is a measure of economic income as C + W where C = consumption and W = change in wealth. Here, broadly speaking, consumption refers to the purchase or acquisition of goods and services of any kind. From a perfect theory view, consumption does not include capital expenditures and the full spending would be amortized. The measure of the income tax base equal to the sum of consumption and savings was first advocated by German legal scholar Georg von Schanz. His concept was further developed by the American economists Robert M. Haig and Henry C. Simons in the 1920s and 1930s.
Bibliographische Angaben
- 2010, 96 Seiten, Maße: 22 cm, Kartoniert (TB), Englisch
- Herausgegeben von Surhone, Lambert M.; Timpledon, Miriam T.; Marseken, Susan F.
- Verlag: Betascript Publishing
- ISBN-10: 6131147523
- ISBN-13: 9786131147524
Sprache:
Englisch
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