The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth, 68
Tax L. Rev.
Available at: http://scholarship.law.berkeley.edu/facpubs/2499
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.