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Alternative Transitions to a Consumption Tax

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  • McGee, M. Kevin

Abstract

Simulates the transition from a flat rate income tax to alternative flat rate consumption taxes. Explains that allowing the government to use deficits and surpluses to smooth out the tax rate further reduces the intergenerational transfer, and dampens the fluctuations in net savings.

Suggested Citation

  • McGee, M. Kevin, 1989. "Alternative Transitions to a Consumption Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(2), pages 155-166, June.
    • Handle: RePEc:ntj:journl:v:42:y:1989:i:2:p:155-66
    DOI: 10.1086/NTJ41788785
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    References listed on IDEAS

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    1. Auerbach, Alan J & Kotlikoff, Laurence J & Skinner, Jonathan, 1983. "The Efficiency Gains from Dynamic Tax Reform," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 24(1), pages 81-100, February.
    2. Christophe Chamley, 1985. "Efficient Tax Reform in a Dynamic Model of General Equilibrium," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 100(2), pages 335-356.
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    Cited by:

    1. Bernheim, B. Douglas, 2002. "Taxation and saving," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 18, pages 1173-1249, Elsevier.

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