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Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park

  • Charles E. McLure
  • George R. Zodrow

Although consumption-based direct taxation has long been advocated in academic and policy circles, very few countries have actually implemented such taxes. This article analyzes numerous attempts to implement various forms of consumption-based direct taxation around the world, drawing on the authors' experiences with some of these efforts. It provides an overview of alternative approaches to direct consumption taxation, examines arguments favoring consumption taxes over income taxes, and then analyzes efforts at “fundamental tax reform” – that involved replacing an income tax with a consumption tax – in both the United States and numerous developing countries and countries in transition from socialism.

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File URL: http://icepp.gsu.edu/files/2015/03/ispwp0716.pdf
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Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0716.

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Length: 26 pages
Date of creation: 01 Jun 2007
Date of revision:
Handle: RePEc:ays:ispwps:paper0716
Contact details of provider: Phone: 404-413-0235
Fax: 404-413-0244
Web page: http://aysps.gsu.edu/isp/index.html

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  1. repec:cup:cbooks:9780521803830 is not listed on IDEAS
  2. Boadway, Robin & Bruce, Neil, 1984. "A general proposition on the design of a neutral business tax," Journal of Public Economics, Elsevier, vol. 24(2), pages 231-239, July.
  3. Michael Devereux & Harold Freeman, 1991. "A general neutral profits tax," Fiscal Studies, Institute for Fiscal Studies, vol. 12(3), pages 1-15, August.
  4. George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
  5. McLure, Charles E, Jr, 1992. "A Simpler Consumption-Based Alternative to the Income Tax for Socialist Economies in Transition," World Bank Research Observer, World Bank Group, vol. 7(2), pages 221-37, July.
  6. Michael Keen & John King, 2002. "The Croatian profit tax: an ACE in practice," Fiscal Studies, Institute for Fiscal Studies, vol. 23(3), pages 401-418, September.
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