Consumption-based direct taxes : a guided tour of the amusement park
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The work Consumption-based direct taxes : a guided tour of the amusement park represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Consumption-based direct taxes : a guided tour of the amusement park
Resource Information
The work Consumption-based direct taxes : a guided tour of the amusement park represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Consumption-based direct taxes : a guided tour of the amusement park
- 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),
- Geographic coverage
- International
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/Pf_sxOQqwTQ/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Pf_sxOQqwTQ/">Consumption-based direct taxes : a guided tour of the amusement park</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
