Bibliographical references

AARON, H.J. Y GALPER, J.: (1984): "A tax Consumption, Bequests and Gifts and other Strategies of Tax Reform", en J. Pechman (ed.): "Options for Tax Reform", The Brookings 

Institution, Washington. 

AARON, H.J. Y GALPER, J.: (1985): "Assessing tax reform" The Brookings Institution, Washington D.C. 

ADVISORY COMMISSION ON INTERGOVERNMENTAL RELATIONS (1982): "1983 Changing Public Acttitudes on Governments and Taxes", Report S-12. 

ALBI IBAÑEZ, E.: (1982): "A New Way to Tax Reform", Public Finance", vol. 37, núm. 2, págs. 153-161. 

ALBI IBAÑEZ, E.: (1985); "Perspectivas tributarias", Hacienda Pública Española, núm. 91, pags. 111-156. 

ALBI IBAÑEZ, E.: (1986): "Las nuevas orientaciones de la teoría de la imposición y la política tributaria". Hacienda Pública Española, núm. 100. 

ALBI IBAÑEZ, E.: (1987): "Propuestas tributarias actuales: la experiencia internacional" Papeles de Economía Española, págs. 37-55. 

AMERICAN COUNCIL FOR CAPITAL FORMATION (1985): "New Directions in Federal Tax Policy for the 1980's", Ballenger Publishing Co. Cambridge, Mass. 

ANDREWS, W.D. (1974): "A Consumption Type of Cash Flow Personal Income Tax", Harward Review, vol. 87, págs. 1.133-1.188. 

ATKJNSON, A.B. y SANDMO, A. (1977): "The welfare implications of personal income and consumption taxes", Discussion Papers, Norwegian School of Economics and Bussiness Administration, Bergen, Noruega. 

ATKINSON, A.B. Y STIGLITZ, J.E. (1976): "The design of tax structure: direct vs. indirect taxation", Journal of Public Economics, vol. 6, núms. 1-2, págs. 55-76. 

BALLARD, C.L. y SHOVEN, J.B. (1983): "Taxes and capital formation", en Cnossen, S. (ed.): "Comparative Tax Studies", North Holland, págs. 389-407. 

BOSKIN, M.J. (1978): "Taxation, Saving and the Rate of Interest", Journal of Political Economy, vol. 86, págs. 3-27. 

BRADFORD, D.F. (ed.) (1977): "Blueprints for Basic Tax Reform", U.S. Government Printing Office, Washington, v.c. de J.A. Rodríguez y J.J. Rubio en el I.E.F., Madrid 1986. 

CARTER, Comisión (1966): "Report of Royal Conmission on Taxation",Otawa Queen's Printer, v.c. en el I.E.F., Madrid 1975. 

CLOTFELTER, C.T. (1983): "Tax Evasion and Tax Rates: An Analysis of Individual Returns", The Review of Economics and Statistics, vol. 65, núm. 3, págs. 363-373.

CNOSSEN, S. (ed.) (1983): "Comparative tax studies. Essays in Honor of Richard Goode", Ed. North-Holland, Amsterdam. 

FELDSTEIN, M. (1978): "The rate or return, taxation and personal savings", Economic Journal 88, págs. 482-487. 

FISHER, I. (1937): "Income in theory and income taxation in practice", Econometrica, 5, enero, págs. 1-55. 

FISHER, I. y FISHER, H.W. (1942): "Constructive income taxation: a proposal for reform", Harper and Row eds., Nueva York. 

FUENTES QUINTANA, E.: (1986): "Opciones fiscales de los años 80", Papeles de Economía Española, núm. 27, págs. 194-277.

FUENTES QUINTANA, E.: (1987): "El impuesto lineal: una opción fiscal diferente", Papeles de Economía Española, núms. 30-31, págs. 175-192. 

FUENTES QUINTANA, E. Y otros (1986): "Ideas para una discusión de la política tributaria española", Documento de Discusión, Servicio de Estudios del Banco de España, diciembre 1986. 

GONZÁLEZ PÁRAMO, J.M. (1986): "El impuesto lineal sobre la renta". Papeles de Economía Española, núm. 27, págs. 297-302. 

GOODE, R.: (1964): "'The Individual Income Tax", 'The Brookings Institution, Washington D.C., v.c. en I.E.F., Madrid 1973. 

GOODE, R.: (1984): "Lessons from Seven Decades of Income Taxation", en J.A. Pechman (ed.): "Options for Tax Reform", The Brookings Institution, Washington D.C. 

GOODE, R.: (1987): "Cuestiones actuales en relación con el impuesto personal sobre la renta", Papeles de Economía Española, núms. 30-31, págs. 22-30. 

GRAETZ, M.J. (1979): "Implementing a progressive consumption tax", Harvard Law Review, vol. 92, núm. 8, págs. 1.575-1.661. 

GOVERNMENT OF IRELAND (Comisión O'Brien) (1982): "First Report of the Commission on Taxation. Direct Taxation", Government Publications Sales Office, Dublin.

HALL, R.E. (1969): "Consumption taxes versus income taxes: implications for econcmic growth", Comunicación a la 61. National Tax Conference, National Tax Association, National Tax Journal, Columbus, Ohio. 

HALL, R.E. y RABUSHKA, A. (1983): "Law taw, simple taw, flat tax", McGraw-Hill, Nueva York. 

HOWREY, E.P. Y HYMANS, S.H. (1980): "The measurement and determination of loanable funds saving", en J.A. Pecham (ed.): "What should be taxed: income or expenditure", The Brookings Institution, Washington D.C. 

KALDOR, N. (1955): "An expenditure tax", Unwim University Books, Londres, v.c. en F.C.E., Mexico 1963. 

KAY, J.A. y KING, M.A. (1978): "The British Tax System", Oxford University Press (4a. ed. 1986), Oxford.

LODIN, S.O. (1976): "Progressive Expenditure Tax. An Altemative", Liberforlag, Estocolmo, v.c. de J.A. Parejo en el I.E.F., Madrid 1983. 

McLURE, Ch. E. (1980): "Taxes, saving and welfare theory and evidence", National Tax Journal, vol. 33, núm. 3, págs. 311-320. 

McLURE, Ch. E. Jr. (1985): "Reflections on recent Proposals to Rationalize the U.S. Income Tax", Congreso de Finanzas Públicas, Instituto Internacional de Finanzas Públicas, Madrid. 

MEADE, Conisión (1978): "Structure and Reform of Direct Taxation", Institute for Fiscal Studies, Allen and Unwin, v.c. de E. Albi en el I.E.F., Madrid 1980. 

MIESZKOWSKI, P. (1980): "On the advisability and feasibility of an expenditure tax system", en H.J. Aaron y M.J. Boskin (eds.): "The Economics of Taxation", The Brookings Institution, Washington D.C. 

MODIGLIANI, F. y ANAO, A. (1963): "The 'life-cycle' hiphothesis of saving: agregate implications and test", American Economic Review, marzo. 

MUSGRAVE, R.A.: (1967): "In defense of an Income Concept", Harvard Law Review, vol. 81, núm. 1. 

MUSGRAVE, R.A.: (1985): "Tax Reform - 1981 and after. Alternatives for the 198's", núm. 4, Economic Choices: studies in Tax fiscal policy. Center for National Policy, págs. 13-23. 

OCDE (1986): "L'impot du Revenu des Personnes Physiques dans un Contexte Economique en Evolution", Rapport du Comité des Affaires Fiscales de L'OCDE, Paris. 

PECHMAN, J .A.: (ed.) (1980): "What should be taxed: income or expenditure", Studies of Government Finance, The Brookings Institution, Washington D.C.

PECHMAN, J .A.: (ed.) (1984): "Options for Tax Reform", The Brookings Institution, Washington D.C.

PENCAVEL, J.H. (1979): "A note on Income Tax Evasion, Labour Supply and Nonlinear Tax Schedules" Journal of Public Economics, vol. 12, págs. 115-124. 

RODRIGUEZ ONDARZA, J .A. Y RUBIO GUERRERO, J.J. (1985): "La Reforma Tributaria en USA: los informes del Tesoro 1984 y 1985", Departamento de Hacienda Pública y Derecho Fiscal de la U.C.M., mimeo. 

SLEMROD, J. y YIZHAKI, Sh. (1983): "On Choosing a Flat-Rate Incomne Tax System", National Tax Journal, vol. XXXVI, marzo. 

SRINIVASAN, T.N. (1973): "Tax Evasion: A Model", Journal of Public Economics, vol. 2, núm. 4, págs. 339-346. 

SUMMERS, L.H. (1978): "Tax Policy in a life cycle model", Working Paper, núm. 302, N.B.E.R., Cambridge. 

TOBIN, J. (1967): "Life cycle Saving and Balanced Growth", en Ten Economic Studies in the Tradition of I. Fisher, John Wiley. 

U.S. DEPARTMENT OF TREASURY (1984): "Tax Reform for Fairness, Simplicity and Economic Growth", U.S.G.P.O., Washington D.C. 

U.S. GOVERNMENT (1985): "The President's Tax Proposals for Fairness Growth and Simplicity", U.S.G.P.O., Washington D.C.

WETZLER, J.W. (1984): "Tax Reform a la the Bradley-Gephardt bill", National Tax Journal, vol. 37, núm. 3, págs. 265-270.

WRIGHT, C. (1969): "Saving and the rate of interest", en A.C. Harbenger y M.S. Bailey (eds.)" :The taxation of income fron capital", The Brookings Institution, Washington D.C. 

ZABALZA MARTI, A. (1987): "Algunas reflexiones sobre el impuesto lineal", Papeles de Economía Española, núms. 30-31, págs. 170-174.