Alternative Transitions to a Consumption Tax

M Kevin McGee

National Tax Journal, 1989, vol. 42, issue 2, 155-66

Abstract: Simulates the transition from a flat rate income tax to alternative flat rate consumption taxes. Explains that allowing the government to use deficits and surpluses to smooth out the tax rate further reduces the intergenerational transfer, and dampens the fluctuations in net savings.

Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:42:y:1989:i:2:p:155-66

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