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

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

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The item Consumption-based direct taxes : a guided tour of the amusement park represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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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

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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