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Consumption-based Direct Taxes: A Guided Tour of the Amusement Park

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  • Charles E. McLure, Jr.
  • George R. Zodrow

Abstract

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 favoring consumption taxes over income taxes. It then describes and analyzes 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.

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Bibliographic Info

Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

Volume (Year): 63 (2007)
Issue (Month): 2 (June)
Pages: 285-307

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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200706)63:2_285:cdtagt_2.0.tx_2-x

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Web page: http://www.mohr.de/fa

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Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany
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Related research

Keywords: consumption-based taxes; fundamental tax reform; tax reform in developing countries; tax reform in transition countries;

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References

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  1. Robin Boadway & Neil Bruce, 1982. "A General Proposition on the Design of a Neutral Business Tax," Working Papers 461, Queen's University, Department of Economics.
  2. Michael Keen & John King, 2002. "The Croatian profit tax: an ACE in practice," Fiscal Studies, Institute for Fiscal Studies, vol. 23(3), pages 401-418, September.
  3. Zodrow,George R. & Mieszkowski,Peter (ed.), 2002. "United States Tax Reform in the 21st Century," Cambridge Books, Cambridge University Press, number 9780521803830, December.
  4. McLure, Charles E, Jr, 1992. "A Simpler Consumption-Based Alternative to the Income Tax for Socialist Economies in Transition," World Bank Research Observer, World Bank Group, vol. 7(2), pages 221-37, July.
  5. Michael Devereux & Harold Freeman, 1991. "A general neutral profits tax," Fiscal Studies, Institute for Fiscal Studies, vol. 12(3), pages 1-15, August.
  6. George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
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Cited by:
  1. Stanley L. Winer, 2011. "Reflections on the Role of Optimal Design in the Tax Policy Process," New Directions for Intelligent Government in Canada: Papers in Honour of Ian Stewart, in: Fred Gorbet & Andrew Sharpe (ed.), New Directions for Intelligent Government in Canada: Papers in Honour of Ian Stewart, pages 205-210 Centre for the Study of Living Standards.
  2. Laurence Seidman, 2014. "Overcoming The Fiscal Trilemma With Two Progressive Consumption Tax Supplements," Working Papers 14-04, University of Delaware, Department of Economics.
  3. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
  4. Roy Bahl & Sally Wallace, 2007. "From Income Tax to Consumption Tax? The Case of Jamaica," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0712, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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