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Transitional Issues in Moving to a Direct Consumption Tax

Author

Listed:
  • 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
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    Citations

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    Cited by:

    1. Louis Kaplow, 2006. "Capital Levies and Transition to a Consumption Tax," NBER Working Papers 12259, National Bureau of Economic Research, Inc.
    2. Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165, April.
    3. George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
    4. Charles Mclure & George Zodrow, 1996. "A hybrid consumption-based direct tax proposed for Bolivia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(1), pages 97-112, January.
    5. 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.
    6. 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.
    7. 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.
    8. Louis Kaplow, 2003. "Transition Policy: A Conceptual Framework," NBER Working Papers 9596, National Bureau of Economic Research, Inc.

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