IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v48y1995i3p363-72.html
   My bibliography  Save this article

Is It Time for a Consumption Tax?

Author

Listed:
  • Boyer, Daniel J.
  • Russell, Susan M.

Abstract

Examines the economic case for a consumption tax and concludes that (with its bias towards the manufacturing sector) the VAT is the wrong solution for a knowledge-based, information-age economy that depends more on human capital than equipment and plant .

Suggested Citation

  • Boyer, Daniel J. & Russell, Susan M., 1995. "Is It Time for a Consumption Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(3), pages 363-372, September.
  • Handle: RePEc:ntj:journl:v:48:y:1995:i:3:p:363-72
    DOI: 10.1086/NTJ41789154
    as

    Download full text from publisher

    File URL: https://doi.org/10.1086/NTJ41789154
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.

    File URL: https://doi.org/10.1086/NTJ41789154
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.

    File URL: https://libkey.io/10.1086/NTJ41789154?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Akinloye Akindayomi, 2013. "Capital Gains Taxation And Stock Market Investments: Empirical Evidence," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 1-12.
    2. Helena Blazic & Nikša Nikolic & Mario Pecaric, 2003. "Consumer-Based Taxation at the Business Level: The Croatian Experience," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 8(1), pages 57-68, Spring.
    3. Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
    4. Gerasimos T. Soldatos, 2021. "In/Estabilidad bajo el impuesto sobre la renta ideal y el impuesto sobre el consumo ideal," Cuadernos de Economía - Spanish Journal of Economics and Finance, Asociación Cuadernos de Economía, vol. 44(124), pages 33-42, Enero.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:48:y:1995:i:3:p:363-72. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.