The Role of Consumption Taxes in Tax Reform Around the World

Harry D. Garber

National Tax Journal, 1988, vol. 41, issue 3, 357-64

Abstract: Discusses the current U.S. financial position, federal tax structure, and considerations in the design of a consumption tax. Asks whether the elimination of the Federal budget deficits and the use of a low-rate, broadly based consumption tax for this purpose would materially improve the nation's financial position.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:41:y:1988:i:3:p:357-64

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