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Transitional Issues in Moving to a Direct Consumption Tax

Author

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  • Sarkar, Shounak
  • Zodrow, George R.

Abstract

Discusses transitional issues that would arise if the existing tax structure was reformed and a direct consumption tax was implemented. Details specifics of these transitional issues and gives an in-depth analysis.

Suggested Citation

  • Sarkar, Shounak & Zodrow, George R., 1993. "Transitional Issues in Moving to a Direct Consumption Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(3), pages 359-376, September.
    • Handle: RePEc:ntj:journl:v:46:y:1993:i:3:p:359-76
    DOI: 10.1086/NTJ41789028
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    Citations

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    Cited by:

    1. Wen-ya Chang & Hsueh-fang Tsai, 2006. "On Dynamic Tax Reform with Regime Switching," Public Finance Review, , vol. 34(3), pages 306-327, May.
    2. Charles E. McLure Jr. & George R. Zodrow, 2019. "A Hybrid Consumption-Based Direct Tax Proposed for Bolivia," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 6, pages 169-193, World Scientific Publishing Co. Pte. Ltd..
    3. Ruiz-Castillo, Javier, 2004. "En defensa de un impuesto progresivo sobre el consumo," DE - Documentos de Trabajo. Economía. DE de040603, Universidad Carlos III de Madrid. Departamento de Economía.
    4. Keuschnigg, Christian & Keuschnigg, Mirela, 2012. "Transition Strategies in Enacting Fundamental Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 357-385, June.
    5. Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.
    6. Fedotenkov, Igor, 2018. "Corruption vs reforms: Why do voters prefer the former?," MPRA Paper 89581, University Library of Munich, Germany.
    7. Louis Kaplow, 2006. "Capital Levies and Transition to a Consumption Tax," NBER Working Papers 12259, National Bureau of Economic Research, Inc.
    8. Laurence S. Seidman & Kenneth A. Lewis, 1997. "The Design of a Tax Rule for Owner-Occuped Housing Under a Personal Consumption Tax," Public Finance Review, , vol. 25(1), pages 5-24, January.
    9. Louis Kaplow, 2003. "Transition Policy: A Conceptual Framework," NBER Working Papers 9596, National Bureau of Economic Research, Inc.
    10. Kenneth A. Lewis & Laurence S. Seidman, 2000. "Transitional Protection During Conversion to a Personal Consumption Tax," Public Finance Review, , vol. 28(2), pages 99-119, March.
    11. Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165, September.
    12. George R. Zodrow, 2019. "Should Capital Income Be Subject to Consumption-Based Taxation?," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 5, pages 131-168, World Scientific Publishing Co. Pte. Ltd..
    13. Shuanglin Lin, 1998. "Taxing Consumption in an Open Economy," Public Finance Review, , vol. 26(3), pages 250-269, May.

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