Add to ORKGThe drumbeat in America is rolling that radical surgery must be done on the U.S. tax system. We are told that the current U.S. tax system is “irretrievably broken,” that “it can’t be fixed, ” and that nothing short of a complete overhaul of this sys-tem is needed. One of the proposed solu-tions to this dilemma is to toss out the in-come tax and replace it with a consumption tax. It is alleged that this so-lution will not only eliminate the hopeless complexity of the current system, but by changing the system to promote and un-derwrite saving and investment, the per-formance of the U.S. economy will sub-stantially increase. Proponents of a consumption tax also argue that it will help to make the United States more competitive in the internat...
The current in orne tax system fails to achieve several of these goals. This paper will examine thre...
58 p.This Article proposes the graduated consumption tax model as a practical alternative to remove...
We are now in a quiet interlude awaiting the next serious political debate over the nation\u27s tax ...
By shifting U.S. taxation from income to consumption, more revenue would be generated for the U.S. T...
Consumption taxes are more effective than income taxes in encouraging national savings. This is beca...
For the past thirty-five years, the debate on fundamental tax reform in the United States has center...
A consumption tax amounts to exempt savings from taxation. As such, it would have important distribu...
The governments of most industrialized nations, especially in the European Community, use consumptio...
Federal and state governments in the United States use income and payroll taxes as their primary too...
This Article explores consumption tax proposals as a possible alternative to the current income tax ...
A combination of electronic commerce and the Flat Tax could eliminate the IRS as we know it
Proposals for fundamental reform of the federal tax code are receiv-ing increased attention in the b...
The article expresses the view that the current Internal Revenue Code has evolved into a hybrid inco...
The U. S. Tax System needs extensive changes. As Congress addresses these modifications, should it c...
This article discusses probably the most significant obstacle to the adoption of a consumption tax: ...
The current in orne tax system fails to achieve several of these goals. This paper will examine thre...
58 p.This Article proposes the graduated consumption tax model as a practical alternative to remove...
We are now in a quiet interlude awaiting the next serious political debate over the nation\u27s tax ...
By shifting U.S. taxation from income to consumption, more revenue would be generated for the U.S. T...
Consumption taxes are more effective than income taxes in encouraging national savings. This is beca...
For the past thirty-five years, the debate on fundamental tax reform in the United States has center...
A consumption tax amounts to exempt savings from taxation. As such, it would have important distribu...
The governments of most industrialized nations, especially in the European Community, use consumptio...
Federal and state governments in the United States use income and payroll taxes as their primary too...
This Article explores consumption tax proposals as a possible alternative to the current income tax ...
A combination of electronic commerce and the Flat Tax could eliminate the IRS as we know it
Proposals for fundamental reform of the federal tax code are receiv-ing increased attention in the b...
The article expresses the view that the current Internal Revenue Code has evolved into a hybrid inco...
The U. S. Tax System needs extensive changes. As Congress addresses these modifications, should it c...
This article discusses probably the most significant obstacle to the adoption of a consumption tax: ...
The current in orne tax system fails to achieve several of these goals. This paper will examine thre...
58 p.This Article proposes the graduated consumption tax model as a practical alternative to remove...
We are now in a quiet interlude awaiting the next serious political debate over the nation\u27s tax ...