Replacing the Income Tax with a Progressive Consumption Tax

In some key respects the income versus consumption tax choice is simply misunderstood by many people, including sophisticated practitioners.

Year of publication:	2009-01
Authors:	Shaviro, Daniel
Institutions:	American Enterprise Institute
Subject:	x-tax \| working \| wealth \| transfer \| trade \| taxed \| taxation \| source-based \| simplification \| residence \| reform \| rate \| prototypes \| prototype \| progressivity \| production \| pricing \| paper \| origin \| one-year \| NRI \| national research initiative \| national \| indefinite \| incentives \| gatt's \| GATT \| fiscal \| exempt \| direct \| destination \| deferral \| crossborder \| cross-border \| consumed \| capital \| Burden \| basis \| ban \| alternatives \| alternative \| adoption \| adjustments \| adjustment

Series:	Working Papers.
Type of publication:	Book / Working Paper
Classification:	A - General Economics and Teaching ; H - Public Economics
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010941121