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The Thorny Problem of Implementing New Consumption Taxes

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  • Mintz, Jack M.

Abstract

Examines implementation issues related to a flat expenditure tax and VAT. Considers complexity, transition arrangements, international issues and federal-state fiscal harmony, and concludes that neither of these reform measures would lead to a simplification of the tax system compared to the income tax.

Suggested Citation

  • Mintz, Jack M., 1996. "The Thorny Problem of Implementing New Consumption Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(3), pages 461-474, September.
    • Handle: RePEc:ntj:journl:v:49:y:1996:i:3:p:461-74
    DOI: 10.1086/NTJ41789218
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    References listed on IDEAS

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    1. Ben Lockwood & David Meza & Gareth Myles, 1994. "When are origin and destination regimes equivalent?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 5-24, February.
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    Cited by:

    1. Hooper, Paul & Smith, Karen A., 1997. "A value-added tax in the U.S.: An argument in favor," Business Horizons, Elsevier, vol. 40(3), pages 78-83.

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