The Resource Consumption-based direct taxes : a guided tour of the amusement park

Consumption-based direct taxes : a guided tour of the amusement park

Label
Consumption-based direct taxes : a guided tour of the amusement park
Title
Consumption-based direct taxes : a guided tour of the amusement park
Creator
Subject
Language
eng
Summary
Although consumption-based direct taxation has long been advocated in academic and policy circles, very few countries have actually implemented such taxes. This article provides an overview of alternative approaches to direct consumption taxation and examines arguments favouring consumption taxes over income taxes. It then describes and analyses efforts at "fundamental tax reform" involving replacing an income tax with a consumption tax in the United States and in several developing countries and countries in transition from socialism in which the authors have been involved
Citation source
In: FinanzArchiv. - Tübingen. - Vol. 63 (2007),
http://library.link/vocab/creatorName
  • McLure, C.E. (Jr.)
  • Zodrow, G.R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • consumption tax
  • flat tax
Label
Consumption-based direct taxes : a guided tour of the amusement park
Instantiates
Publication
Label
Consumption-based direct taxes : a guided tour of the amusement park
Publication

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