Add to ORKGThis article seeks to survey the debate in the United States about whether the tax base should be income or consumption, and then focus on some recent arguments that have been made in favour of a consumption tax. In the author\u27s opinion, none of these arguments are convincing, and he would favour adopting a consumption tax in addition to, and not in lieu of, the existing income tax
A consumption tax amounts to exempt savings from taxation. As such, it would have important distribu...
Recent studies by the US Treasury Department and the Meade Committee in Britain have one thing in co...
In recent years, proposals have been made to replace the federal income tax with a postpaid consumpt...
This article seeks to survey the debate in the United States about whether the tax base should be in...
In this article, Prof. Avi-Yonah argues that the legal academic debate about fundamental tax reform ...
The article expresses the view that the current Internal Revenue Code has evolved into a hybrid inco...
This essay responds to an article by Daniel Shaviro which argues in part that the failure of empiric...
Recent studies by the US Treasury Department and the Meade Committee in Britain have one thing in co...
Consumption taxes are more effective than income taxes in encouraging national savings. This is beca...
This Article considers the arguments regarding the choice between an ideal income tax and an ideal c...
By shifting U.S. taxation from income to consumption, more revenue would be generated for the U.S. T...
Many proposals for tax reform would shift the base of taxation from income to consumption. Two argum...
This Article explores consumption tax proposals as a possible alternative to the current income tax ...
This article discusses probably the most significant obstacle to the adoption of a consumption tax: ...
Dissatisfaction with the existing income tax has increased in recent years. Practical problems with ...
A consumption tax amounts to exempt savings from taxation. As such, it would have important distribu...
Recent studies by the US Treasury Department and the Meade Committee in Britain have one thing in co...
In recent years, proposals have been made to replace the federal income tax with a postpaid consumpt...
This article seeks to survey the debate in the United States about whether the tax base should be in...
In this article, Prof. Avi-Yonah argues that the legal academic debate about fundamental tax reform ...
The article expresses the view that the current Internal Revenue Code has evolved into a hybrid inco...
This essay responds to an article by Daniel Shaviro which argues in part that the failure of empiric...
Recent studies by the US Treasury Department and the Meade Committee in Britain have one thing in co...
Consumption taxes are more effective than income taxes in encouraging national savings. This is beca...
This Article considers the arguments regarding the choice between an ideal income tax and an ideal c...
By shifting U.S. taxation from income to consumption, more revenue would be generated for the U.S. T...
Many proposals for tax reform would shift the base of taxation from income to consumption. Two argum...
This Article explores consumption tax proposals as a possible alternative to the current income tax ...
This article discusses probably the most significant obstacle to the adoption of a consumption tax: ...
Dissatisfaction with the existing income tax has increased in recent years. Practical problems with ...
A consumption tax amounts to exempt savings from taxation. As such, it would have important distribu...
Recent studies by the US Treasury Department and the Meade Committee in Britain have one thing in co...
In recent years, proposals have been made to replace the federal income tax with a postpaid consumpt...