The Rise and Fall of the Consumption Tax : A Historical Perspective

This article will survey the great consumption vs. income tax debate from a historical perspective. The focus here is not on which tax base is better, but rather on how this debate evolved over time inside and outside legal academia. As we shall see, there was one point in which the consumption tax came close to being adopted - in 2005, when it was one of two alternatives recommended by the Bush tax reform panel. But the moment passed, and it seems unlikely to return

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Year of publication:	2015
Authors:	Avi-Yonah, Reuven S.
Publisher:	[2015]: [S.l.] : SSRN
Subject:	Verbrauchsteuer \| Excise tax

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Extent:	1 Online-Ressource (10 p)
Series:	U of Michigan Law & Econ Research Paper ; No. 14-025
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 19, 2014 erstellt
Other identifiers:	10.2139/ssrn.2523941 [DOI]
Classification:	H26 - Tax Evasion
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013031853