The Thorny Problem of Implementing New Consumption Taxes

Jack Mintz

National Tax Journal, 1996, vol. 49, issue 3, 461-74

Abstract: Examines implementation issues related to a flat expenditure tax and VAT. Considers complexity, transition arrangements, international issues and federal-state fiscal harmony, and concludes that neither of these reform measures would lead to a simplification of the tax system compared to the income tax.

Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:3:p:461-74

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