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Achieving "Program Neutrality" Under a National Retail Sales Tax

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  • Koenig, Evan F.

Abstract

The imposition of a national retail sales tax would drive a wedge between the pretax and after-tax price levels. Failure to take the implications of this wedge fully into account has caused analysts to significantly underestimate the sales-tax rate that would be required to hold funding of current government programs constant in real terms.

Suggested Citation

  • Koenig, Evan F., 1999. "Achieving "Program Neutrality" Under a National Retail Sales Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(4), pages 683-698, December.
    • Handle: RePEc:ntj:journl:v:52:y:1999:i:4:p:683-98
    DOI: 10.1086/NTJ41789424
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    Cited by:

    1. Alan D. Viard, 2000. "The transition to consumption taxation, part 1: the impact on existing capital," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, issue Q3, pages 2-22.

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