Transitional Issues in Moving to a Direct Consumption Tax

Shounak Sarkar and George Zodrow ()

National Tax Journal, 1993, vol. 46, issue 3, 359-76

Abstract: Discusses transitional issues that would arise if the existing tax structure was reformed and a direct consumption tax was implemented. Details specifics of these transitional issues and gives an in-depth analysis.

Date: 1993
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:46:y:1993:i:3:p:359-76

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