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

Charles E. McLure and George Zodrow ()

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: 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.

Keywords: Consumption-Based Direct Taxes; income taxes; consumption taxes (search for similar items in EconPapers)
Pages: 26 pages
Date: 2007-06-01
New Economics Papers: this item is included in nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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http://icepp.gsu.edu/files/2015/03/ispwp0716.pdf (application/pdf)

Related works:
Journal Article: Consumption-based Direct Taxes: A Guided Tour of the Amusement Park (2007)
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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0716

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