Consumption-based Direct Taxes: A Guided Tour of the Amusement Park
Charles E. McLure, Jr. and
George Zodrow ()
Authors registered in the RePEc Author Service: Charles E. Mclure, Jr. ()
FinanzArchiv: Public Finance Analysis, 2007, vol. 63, issue 2, 285-307
Although consumption-based direct taxation has long been advocated in academic and policy circles, very few countries have actually implemented such taxes.This article provides an overview of alternative approaches to direct consumption taxation and examines arguments favoring consumption taxes over income taxes. It then describes and analyzes efforts at "fundamental tax reform" involving replacing an income tax with a consumption tax in the United States and in several developing countries and countries in transition from socialism in which the authors have been involved.
Keywords: consumption-based taxes; fundamental tax reform; tax reform in developing countries; tax reform in transition countries (search for similar items in EconPapers)
JEL-codes: H20 H24 (search for similar items in EconPapers)
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Working Paper: Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park (2007)
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